The tariff classification of coated board shorts from Bangladesh

N217796 May 25, 2012 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6210.40.5039 Mr. Howard Goldstein The Garment Factory/Bliss International 110 West 33rd St. New York, NY 10001 RE: The tariff classification of coated board shorts from Bangladesh Dear Mr. Goldstein: In your letter received May 16, 2012, on behalf of your client, Dollar General, you requested a tariff classification ruling. The sample you submitted is being returned to you. The item in question, style #101, is a pair of shorts made from a woven 100% polyester fabric which has a visible coating of plastic on the inner surface. The shorts have a fully elasticized waistband encircled by a tunneled drawstring, a mesh liner, contrasting colored vertical stripes on the outer legs, on-seam pockets with mesh pocketing and a patch pocket with a flap on the right leg. This pocket does not have drainage holes or mesh pocketing. The applicable subheading for style #101 will be 6210.40.5039, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s garments made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907, of man-made fibers: other trousers, breeches and shorts. 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 William Raftery at (646) 733-3047. Sincerely, Thomas J. Russo Director National Commodity Specialist Division