The tariff classification of women’s and girls’ shorts from Vietnam

N205268 February 24, 2012 CLA-2-62:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6204.63.3532, 6204.63.3540 Mr. Mike Rizner Augusta Sportswear 425 Park West Drive Grovetown, GA. 30813 RE: The tariff classification of women’s and girls’ shorts from Vietnam Dear Mr. Rizner: In your letter dated February 15, 2012 you requested a classification ruling. The submitted sample, style P4110, is a pair of women’s shorts constructed of 100 percent polyester woven fabric. The shorts feature an elasticized waist with a drawstring; a knit liner; a mesh insert on each side; and leg openings finished with contrasting color capping. The shorts will be imported in ladies’ sizes S-2XL and girls’ sizes S-L. We are returning your sample. The applicable subheading for the women’s sizes will be 6204.63.3532, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’…shorts (other than swimwear): trousers, bib and brace overalls, breeches and shorts: of synthetic fibers: other: other: other: other: other: other: shorts: women’s. The rate of duty is 28.6 percent ad valorem. The applicable subheading for the girls’ sizes will be 6204.63.3540, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ breeches and shorts (other than swimwear): trousers, bib and brace overalls, breeches and shorts: of synthetic fibers: other: other: other: other, shorts: girls’: other . The rate of duty will be 28.6 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Peggy Fitzgerald at 646-733-3052. Sincerely, Thomas J. Russo Director National Commodity Specialist Division