The tariff classification of men’s woven board shorts from Turkey.

N238120 March 6, 2013 CLA-2-62:OT:RR:NC:TA:356 CATEGORY: Classification TARIFF NO.: 6203.43.4030; 4202.92.9060 Ms. Laura Siegel Rabinowitz Sandler Travis & Rosenberg, P.A. 551 Fifth Avenue Suite 1100 New York, NY 10176 RE: The tariff classification of men’s woven board shorts from Turkey. Dear Ms. Rabinowitz: In your letter dated January 31, 2013, you requested a tariff classification ruling on behalf of your client, Hugo Boss USA, Inc. The submitted sample will be returned. Style 50238017 is a pair of men’s board shorts constructed from 100% polyester, woven fabric. The garment features a flat waistband with elasticized inserts at each side; two tabs at the center front waistband with four grommets and a laced closure; a fly front opening with three hook and loop closures; a brief-styled mesh liner; two side entry pockets with mesh pocket bags; a right rear patch pocket with a flap and a hook and loop closure; a drainage grommet on the rear pocket; and hemmed leg openings. Style 50238017 will be imported with a pouch that is constructed of polyvinyl chloride (PVC) plastic sheeting. The PVC sheeting measures 5 mils in thickness. The pouch measures 8 3/8 inches wide by 9 inches high with a one inch gusset at each side. The pouch is secured with a flap and two plastic snap closures and is printed with an overall repetitive design of the name “Hugo Boss.” It is of a durable construction and suitable for continued use. You indicate that the article will be used to carry the wet or damp board shorts after use. Although you identified Style 50238017 as swimwear, the garment does not have the elasticized waistband with a fully functional drawstring that is required for swimwear. See Hampco Apparel, Inc. v. United States, Slip. Op 88-12. Consequently, the applicable subheading for Style 50238017 will be 6203.43.4030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’… trousers, . . . and shorts (other than swimwear): of synthetic fibers: other: other: other: other: shorts: men’s. The rate of duty will be 27.9% ad valorem. The applicable subheading for the pouch will be 4202.92.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers and cases, of plastic sheeting or of textile materials, other, other, other, other. The rate of duty will be 17.6% 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