The tariff classification of men’s running shorts from Thailand and/or other countries

N270599 December 3, 2015 CLA-2-62:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6203.43.4030 Ms. Linda Drenning Mizuno 4925 Avalon Ridge Parkway Norcross, GA 30071 RE: The tariff classification of men’s running shorts from Thailand and/or other countries Dear Ms. Drenning: In your letter dated October 26, 2015, you requested a tariff classification ruling. Your sample will be returned. Style 421494 “Mujin Square 2-n-1 Running Garment” is a pair of men’s shorts. The shorts are constructed from 100% polyester woven fabric. The garment features a tunnel elastic waistband with an inner drawstring; two side pockets with zippered closures; an inner pocket on the left front panel below the waistband; two mesh pouches with elasticized capping at each back panel; an inner small pocket located on the front left panel below the waistband; a reflective logo at the front left bottom panel; and hemmed leg openings. The shorts have a liner constructed of 76% polyester, 24% spandex, finely knit fabric. The shorts and liner are joined together at the fully elasticized waistband. You have asked for classification under 6212.90.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted: Other. However, we do not consider the garment to be a body supporting garment of 6212.90 since the inner liner is not designed to target specific muscles nor does it provide substantial support to the wearer. Additionally, the marketing and advertising material you have submitted does not demonstrate that Style 421494 is a garment of 6212.90. The applicable subheading for Style 421494 will be 6203.43.4030, HTSUS, which provides for: Men’s or boys’… Trousers, bib and brace overalls, breeches 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 Maryalice Nowak via e-mail at maryalice.nowak@cbp.dhs.com. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division