The tariff classification of men’s woven shorts from Vietnam.

N254981 July 17, 2014 CLA-2-62:OT:RR:NC:TA:356 CATEGORY: Classification TARIFF NO.: 6203.43.4030 Ms. Julie McCoy Abercrombie & Fitch Trading Co. 6301 Fitch Path New Albany, OH 43054 RE: The tariff classification of men’s woven shorts from Vietnam. Dear Ms. McCoy: In your letter dated June 30, 2014, you requested a tariff classification ruling. The submitted sample will be returned. Style 3i0746 is a pair of men’s shorts constructed from 100% polyester, woven fabric that has an acrylic coating on the inner surface. The garment features a flat waistband; two tabs at the center front waistband with four grommets to secure the drawstring; a fly front opening with a hook and loop closure; a right rear pocket with a hook and loop closure; and hemmed leg openings. Although you state that Style 3i0746 is coated and you suggest classification under subheading 6210.40.5039, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other men’s or boys’ garments: Of man-made fibers: Other: Trousers, breeches and shorts: Other, the garment is not considered coated for tariff classification purposes. Consequently, the applicable subheading for Style 3i0746 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 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 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 Rosemarie Hayward via e-mail at rosemariecasey.hayward@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division