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

N249711 February 11, 2014 CLA-2-62 OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6203.43.4040 Ms. Rachel Rowells BJ’s Wholesale Club 25 Research Drive Westborough, MA 01581 RE: The tariff classification of boy’s woven shorts from Bangladesh. Dear Ms. Rowells: In your letter dated January 22, 2014, you requested a tariff classification ruling. The submitted sample, identified as item number 721543, which you refer to as “Boy’s Swim Trunks,” are a pair of boy’s shorts constructed of 100% woven polyester fabric with an inner milky coating. The garment features a full mesh polyester liner, a partially elasticized rear waistband, a flat front waistband, two tabs at the center front waistband with four grommets and a lace-up closure, a rear flapped pocket with a hook and loop closure, a pocket near the bottom of the left leg with a hook and loop closure and hemmed leg openings. You have suggested classification of this garment under Heading 6210, HTSUS, which provides for garments made up of visibly coated fabrics. Examination of the sample indicates that the coating is not visible as that term is defined in the tariff; therefore Heading 6210, HTSUS, does not apply. The applicable subheading for style 721543 will be 6203.43.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Men’s or boys’ suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts: of synthetic fibers: other: other: other, shorts: boys’.” The rate of duty will be 27.9 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 Kimberly Praino at (646) 733-3053. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division