The tariff classification of men’s shorts from Vietnam

N237857 February 15, 2013 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6210.40.5039 Ms. Debra Dudzinski Mesh LLC 1359 Broadway, 21st Floor New York, NY 10018 RE: The tariff classification of men’s shorts from Vietnam Dear Ms. Dudzinski: In your letter dated January 23, 2013, you requested a tariff classification ruling. The samples you submitted are being returned as you requested. The garments in question, styles SM3201 and SM3U205, differ only in that the first item is printed with horizontal stripes on the front and the second has a “Diamond Geo” allover print design. The shorts have a shell made from a 100% polyester woven fabric with a visible polyurethane coating on the back. The shorts have a flat waistband with a two-snap, left-over-right closure and adjustment tabs on the sides secured by a hook and loop closure, a fly front secured by a hook and loop closure, a zippered rear pocket and a mesh liner. The applicable subheading for styles SM3201 and SM3U205 will be 6210.40.5039, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s or boys’ 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