The tariff classification of women’s shorts from China

N260484 January 26, 2015 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6204.63.3532 Mr. Kevin Maher C-Air Customhouse Brokers 181 S. Franklin Avenue Valley Stream, NY 11581 RE: The tariff classification of women’s shorts from China Dear Mr. Maher: In your undated letter received in this office January 29, 2015, you requested a tariff classification ruling on behalf of your client, In Mocean Group LLC. Your sample will be returned. Style 15CC500 is a pair of women’s shorts constructed from 100% polyester woven fabric. The loose-fitting shorts feature a wide waistband with a non-functional front drawstring, a zipper closure, a right side patch pocket with a flap, and hemmed leg openings. The garment extends from the waist to the upper thigh area. Although you requested classification of style 15CC500 under subheading 6210.50.5039, Harmonized Tariff Schedule of the United States (HTSUS), the coating is not visible as that term is defined in the HTSUS, therefore, heading 6210 does not apply. The applicable subheading for style 15CC500 will be 6204.63.3532, HTSUS, which provides for women’s shorts, of synthetic fibers, women’s. The duty rate will be 28.6% 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 Kimberly Rackett at kimberly.rackett@cbp.dhs.gov Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division