The tariff classification of a men’s pair of board shorts from Vietnam

N233115 September 28, 2012 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6210.40.5039 Ms. Marissa Serafin Abercrombie & Fitch Trading Co. 6301 Fitch Path New Albany, Ohio 43054 RE: The tariff classification of a men’s pair of board shorts from Vietnam Dear Ms. Serafin: In your letter dated September 7, 2012, you requested a tariff classification ruling. The sample submitted, style number 310446, is a men’s pair or shorts with a shell composed of a woven 100% polyester fabric that has a visible polyurethane coating on the inner surface. The shorts are not lined. The shorts have a fly front opening secured by a left-over-right hook and loop fastener and a flat waistband that has two front tabs with four grommets through which a drawcord is laced and fastened. The shorts have a pocket on the right thigh secured by a flap with a hook and loop fastener and hemmed leg openings. The sample is being returned to you as you have requested. 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. 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