The tariff classification of men’s woven shorts from China.

N231554 September 19, 2012 CLA-2-62:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6203.43.4030 Ms. Elizabeth Orzol Diesel USA, Inc. 220 West 19th Street New York, New York 10011 RE: The tariff classification of men’s woven shorts from China. Dear Ms. Orzol: In your letter dated August 16, 2012, you requested a tariff classification ruling. As requested, your sample will be returned. Style 00S0J8 is a pair of men’s shorts constructed from 57% nylon, 43% polyester woven fabric. The garment features a flat front waistband and an elasticized rear waistband; two tabs at the center front waistband with two grommets and a laced closure; a brief-styled mesh liner; a fly front opening with a hook and loop closure; two side entry pockets with mesh bottoms on the pocket bags; reflective piping on the pocket openings; reflective printing on the rear panel; a plastic logo on the front waistband; and hemmed leg openings. The garment is not considered swimwear because it does not have a key feature required of men’s swim shorts, namely, an elasticized waistband through which a drawstring is threaded. Consequently, the applicable subheading for Style 00S0J8 will be 6203.43.4030, HTSUS, which provides for Men’s or boys’… Trousers, bib and brace overalls, breeches and shorts (other than swimwear): Of synthetic fibers: Other: Other: Other: Other: Shorts: Men’s. The rate of duty is 27.9% 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 the 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 Mary Ryan at (646) 733-3271. Sincerely, Thomas J. Russo Director National Commodity Specialist Division