The tariff classification of boy’s woven shorts from Bangladesh or China.

N242461 June 25, 2013 CLA-2-62:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6203.43.4040 Ms. Carol Robertson Carmichael International service 533 Glendale Boulevard Los Angeles, CA 90026-5097 RE: The tariff classification of boy’s woven shorts from Bangladesh or China. Dear Ms. Robertson: In your letter dated May 7, 2013, on behalf of your client ADTN International Ltd., you requested a tariff classification ruling. The submitted sample will be returned to you. The submitted representative garment, Style No. 26RVW0000-93 is a pair of boys’ polyester woven board shorts. The item has a full mesh polyester liner, a flat front waistband, an elasticized rear waistband, two fabric tabs at the front waistband with four grommets and lace-up closures, a faux fly front placket and hemmed leg openings. The inner face of the outer shell fabric of the garment has a polyurethane coating. The style will be imported in boys’ sizes 2T-4T, 4-7 and 8-20. For tariff purposes, the shell fabric of Style No. 26RVW0000-93 is not visibly coated with polyurethane and tariff heading 6210 does not apply. The garment design precludes classification as swimwear as the article lacks certain features of boys’ swim shorts, namely, an elasticized waistband through which a drawstring is threaded. See Hampco Apparel, Inc. v. United States, Slip Op. 88-12. The applicable subheading for Style No. 26RVW0000-93 will be 6203.43.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s and boys’ trousers and shorts (other than swimwear), of synthetic fibers, other, other, other, shorts, boys’. 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 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 Bruce Kirschner at 646-733-3048. Sincerely, Thomas J. Russo Director, National Commodity Specialist Division