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

N255548 August 4, 2014 CLA-2-62:OT:RR:NC:TA:356 CATEGORY: Classification TARIFF NO.: 6203.43.4030; 6211.11.1010 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 July 18, 2014, you requested a tariff classification ruling. The submitted samples will be returned. Style 3i0747 is a pair of men’s shorts constructed from 100% polyester, woven fabric that has a 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. Style 3i0744 is a pair of men’s swim shorts constructed from 100% polyester, woven fabric that has a coating on the inner surface. The garment features an elasticized waistband; a mesh support liner; partial mesh pockets at the side seams; hemmed leg openings; and a fully functional drawstring threaded throughout an elasticized waistband. Although you state that Styles 3i0747 and 3i0744 are 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 garments are not considered coated for tariff classification purposes. Consequently, the applicable subheading for Style 3i0747 will be 6203.43.4030, Harmonized Tariff Schedule of the United States (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. The applicable subheading for Style 3i0744 will be 6211.11.1010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for track suits, ski-suits and swimwear, other garments: swimwear: men’s or boys’: of man-made fibers: men’s. The duty rate is 27.8% 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