The tariff classification of boy’s woven shorts and knit shirts from the Philippines.

N216368 May 21, 2012 CLA-2-62:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6110.30.3053, 6203.43.4040, 6210.40.5039 Mr. Frank Prackler Harold I. Pepper 82 Pine Street Suite 202 Freeport, NY 11520 RE: The tariff classification of boy’s woven shorts and knit shirts from the Philippines. Dear Mr. Prackler: In your letter dated April 26, 2012, on behalf of your client Tawil Associates Inc., you requested a tariff classification ruling. The four samples you submitted will be returned to you. Style SWS318X and Style SWS319Z are described as swim trunks and rash guards. The boys’ polyester woven shorts have full mesh polyester liners, fully elasticized waistbands, two inch wide overlays at the front waist with a lace-up, minimally adjustable closures, faux fly front plackets and hemmed leg openings. The inner faces of the outer shell fabric have polyurethane coatings. The boys’ rash guards are pullover style upper body garments constructed of 80% nylon, 20% spandex finely knit fabric. They features stand-up collars, raglan short hemmed sleeves and hemmed bottoms. The garments are toddler size 3T. For tariff purposes, the shell fabric of Style SWS319Z is not visibly coated with polyurethane and tariff heading 6210 does not apply. For tariff purposes, the shell fabric of Style SWS318X is visibly coated with polyurethane and tariff heading 6210 applies. The design of the both pairs of shorts preclude classification as swimwear as the styles lack a specific feature of boys’ swim shorts, namely, an elasticized waistband through which a drawstring is threaded. See Hampco Apparel, Inc. v. United States, Slip Op. 88-12. The applicable subheading for the shorts, Style SWS318X will be 6210.40.5039, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s or boys’ garments made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907, of man-made fibers, trousers, breeches and shorts, other. The rate of duty will be 7.1 percent ad valorem. The applicable subheading for the shorts, Style SWS319Z will be 6203.43.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s and boys’ trousers and shorts (other than swimwear), of synthetic fibers, other, other, other, shorts, boys’. The rate of duty is 27.9% ad valorem. The applicable subheading for the rash guard style pullovers will be 6110.30.3053, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted, of man-made fibers, other, other, other, men’s or boys’, other. The rate of duty will be 32 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 Bruce Kirschner at 646-733-3048. Sincerely, Thomas J. Russo Director, National Commodity Specialist Division