The tariff classification of a pair of boys’ shorts from China

N277959 August 26, 2016 CLA-2-62:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6210.40.5039 Ms. Sally Lv Paco (China) Garment Ltd. Building B (Rock House), No. 9-11, YueYang Road Qingdao, China P.C.: 266000 RE: The tariff classification of a pair of boys’ shorts from China Dear Ms. Lv: In your letter dated July 25, 2016, you requested a tariff classification ruling. The sample will be returned to you, as requested. Style OTB17715/16/17/18 is a boys’ polyester woven board short that is visibly coated on the inner surface with polyurethane. The pull-on style shorts have a full mesh polyester liner, a fully elasticized waistband, two tabs at the center front waistband with four grommets and lace-up closure and hemmed leg openings. The garments will be imported in sizes 2T-5T. The applicable subheading for Style OTB17715/16/17/18 will be 6210.40.5039, Harmonized Tariff Schedule of the United States (HTSUS), which provides other men’s or boys’ garments, of man-made fibers, having an outer surface impregnated, coated, covered or laminated with rubber or plastics material which completely obscures the underlying fabric, other, trousers, breeches and shorts, other. The rate of duty is 7.1% ad valore.   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 https://hts.usitc.gov/current. 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 email at rosemariecasey.hayward@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division