The tariff classification of men’s coated board shorts from Bangladesh

N218388 June 15, 2012 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6210.40.5039 Ms. Maribeth Dedmon Dollar General 100 Mission Ridge Goodlettsville, TN 37072 RE: The tariff classification of men’s coated board shorts from Bangladesh Dear Ms. Dedmon: In your letter dated May 15, 2012, you requested a tariff classification ruling. The sample you submitted is being returned as you requested. The item in question, style DG8055, is a pair of shorts made from a woven 100% polyester fabric that has a visible polyurethane coating on the inner surface. The garment has a mesh liner, a waistband with a tunnel enclosed drawstring closure that encircles the entire waist, two front tabs with four grommets at the waist through which the draw cord is laced and fastened, a fly front opening with a hook-and-loop closure and patch pockets with grommetted drain holes and hook-and-loop secured flaps. You suggested classification under Harmonized Tariff Schedule of the United States (HTSUS) subheading 6210.40.5050, which encompasses, among other things, swimwear of fabric of heading 5903, HTSUS. Because the garment lacks an elasticized waistband it is not considered swimwear. The applicable subheading for style DG8055 will be 6210.40.5039, which provides for other men’s or boys’ trousers, breeches and shorts, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907, of man-made fibers. 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