The tariff classification of boys’ shorts from Vietnam and Bangladesh

N239264 April 2, 2013 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6210.40.5039 Ms. Gail T. Cumins Sharretts, Paley, Carter & Blauvelt, P.C. 75 Broad St. New York, NY 10004 RE: The tariff classification of boys’ shorts from Vietnam and Bangladesh Dear Ms. Cumins: In your letter dated February 28, 2013, on behalf of The Children’s Place, you requested a tariff classification ruling. You provided a sample garment, which we are returning as you requested, and swatches representing two versions of the finished product. The merchandise in question, styles # SF6167 and SF6331, are identical in features and differ only in the plastic coating applied to the shell fabric, which is a woven 100% polyester fabric. The shorts have a fully elasticized waistband, a mesh support liner and a non-functional fly. They have no pockets and no drawstring. Customs and Border Protection has held that the visibility criterion on coated fabrics is satisfied when the coating fills the interstices where the yarns intersect or there is a blurring of the fibers that make up the yarns. The coatings, which you identified as 600mm and 1000mm, are visible for tariff purposes. The applicable subheading for styles # SF6167 and SF6331 will be 6210.40.5039, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s or boys’ trousers, breeches and shorts, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907, of man-made fibers. 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