The tariff classification of a pair of women’s woven shorts from Vietnam

N244694 August 8, 2013 CLA-2-62:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6204.63.3532 Ms. Deana Ferron Phillips Van Heusen Corp. 200 Madison Avenue New York, NY 10016 RE: The tariff classification of a pair of women’s woven shorts from Vietnam Dear Ms. Ferron: In your letter dated July 31, 2013, you requested a tariff classification ruling. The submitted sample, style 834836, is a pair of women’s woven “4-way stretch board short” constructed of 90 percent polyester and 10 percent spandex fabric. The pull-on shorts feature a four-way stretch fabric for uninhibited movement; a 1.5 inch covered elastic waistband; a front flat threaded drawstring laced through two metal grommets; a small heat seal logo on the left bottom corner; a rear right pocket with a velcro close and a metal grommet for water drainage; a seam cut up by the edge of each leg-side vents; and hemmed leg openings. We are returning your sample as requested. The applicable subheading for style number 834836 will be 6204.63.3532, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’…shorts (other than swimwear): trousers, bib and brace overalls, breeches and shorts: of synthetic fibers: other: other: other: other: other: other: shorts: women’s. The rate of duty is 28.6 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 Peggy Fitzgerald at (646) 733-3052. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division