The tariff classification of men’s woven shorts from the Philippines.

N233320 October 10, 2012 CLA-2-62:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6203.43.4030 Ms. Donna Arloro Phillips-Van Heusen Corporation 200 Madison Avenue New York, NY 10016 RE: The tariff classification of men’s woven shorts from the Philippines. Dear Ms. Arloro: In your letter, dated September 7, 2012, you requested a tariff classification ruling. As requested, your sample will be returned. Style 4585450 is a pair of men’s shorts constructed from 100% polyester woven fabric. The garment features a flat front waistband and an elasticized rear waistband; two tabs at the center front waistband with four grommets and a laced closure; a fly front opening with a hook and loop closure; a brief-styled mesh liner; an inner coin pocket sewn to the right front waistband; a patch pocket on the right rear panel with a flap and a hook and loop closure; and hemmed leg openings. Although you state that Style 4585450 has a polyurethane (PU) coating applied to the inner surface, the shorts were examined and are not coated for tariff classification purposes. In addition, Style 4585450 is not considered swimwear because the garment does not have an elasticized waistband through which a drawstring is threaded and the rear pocket lacks drainage. See Hampco Apparel, Inc. v. United States, Slip. Op 88-12. Consequently, Style 4585450 is considered a multi-purpose short classifiable in heading 6203. The applicable subheading for Style 4585450 will be 6203.43.4030, Harmonized Tariff Schedule of the United States (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