The tariff classification of a woman’s knit pullover and men’s woven shorts from China and Indonesia.

N246628 October 24, 2013 CLA-2-62:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6110.30.3059; 6203.43.4030 Ms. Maureen Metzinger Lord & Taylor LLC 424 Fifth Avenue New York, NY 10018 RE: The tariff classification of a woman’s knit pullover and men’s woven shorts from China and Indonesia. Dear Ms. Metzinger: In your letter dated September 18, 2013, you requested a tariff classification ruling. The samples will be returned, as requested. The submitted sample, style C1S4KT1142, is a woman’s “Choi & Shin” label cut and sewn pullover that is constructed from 92% polyester and 8% spandex finely knit fabric. The garment features a u-shaped self-fabric front neckline, a high rear neckline, short hemmed sleeves, floral nylon appliques throughout the garment, and a hemmed garment bottom. The garment extends to below the waist. In your ruling request, you recommended classification of the submitted garment under heading 6114. It is noted that style C1S4KT1142 has construction features common to garments of heading 6110 and provides sufficient coverage. It is more specifically provided for in heading 6110. Style B1S4WP9502 is a men’s board short constructed from 100% polyester, woven fabric. The garment features a flat front waistband with an elasticized rear waistband, two tabs at the center front waistband with four grommets and a laced closure, a fly front opening with a hook and loop closure, a brief-styled mesh support liner, a woven fabric coin pocket on the inner right front waistband, two side entry pockets with mesh pocket linings, a zippered pocket on the right rear panel with a mesh lining, and hemmed leg openings. Although you identify style B1S4WP9502 as a swim trunk, the garment is not considered swimwear because the coin pocket lacks drainage and the garment does not have a functional drawstring that encircles the waist. In addition, although you state that the fabric has a polyurethane coating on the inner surface, the fabric is not coated for tariff classification purposes. The applicable subheading for style C1S4KT1142 will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con.): Of man-made fibers: Other: Other: Other: Women’s or girls’: Other. The duty rate will be 32% ad valorem. The applicable subheading for style B1S4WP9502 will be 6203.43.4030, 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. 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division