The tariff classification of a men’s pair of shorts from Bangladesh

N209176 April 6, 2012 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6210.40.5039 Ms. Carol Robertson Carmichael International Service 533 Glendale Boulevard Los Angeles, California 90026-5097 RE: The tariff classification of a men’s pair of shorts from Bangladesh Dear Ms. Robertson: In your letter dated March 8, 2012, on behalf of Blue Rock Jeans, Inc., you requested a tariff classification ruling. The sample submitted, style number 9700, is a men’s pair of shorts with a shell composed of a woven print 100% polyester fabric which has a visible polyurethane coating on the inner surface. The shorts extend to the mid-thigh area in length and have a polyester mesh liner, an inner mesh fabric key pocket that is secured by a hook and loop fastener and a waistband that is elasticized in the rear and flat in the front. The front portion of the waistband has two tabs with two grommets at the center through which a drawcord is laced and fastened. The garment has two side seam pockets with mesh pocket bags and hemmed leg openings. The sample is being returned to you. The applicable subheading for the shorts will be 6210.40.5039, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other men’s or boys’ garments: Of man-made fibers: Other: Trousers, breeches and shorts: Other. The rate of duty will be 7.1 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 W. Raftery at (646) 733-3047. Sincerely, Thomas J. Russo Director National Commodity Specialist Division