The tariff classification of men’s coated shorts from Vietnam

N300378 September 14, 2018 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6210.40.5539 Ms. Patricia Roberts Abercrombie & Fitch Trading Co. 6301 Fitch Path New Albany, OH 43054 RE: The tariff classification of men’s coated shorts from Vietnam Dear Ms. Roberts: In your letter dated August 28, 2018, you requested a tariff classification ruling. The sample will be returned under separate cover. Style 333S2102 is a pair of men’s shorts constructed from 100% polyester, woven fabric visibly coated with polyurethane on the inner surface. The garment features a hook and loop fly with a lace closure; a brief-style, mesh liner; a back, patch pocket with a hook and loop closure and a drainage grommet; side seam pockets with mesh linings; and hemmed leg openings. The applicable subheading for Style 333S2102 will be 6210.40.5539, HTSUS, which provides for: Garments, made up of fabrics of heading 5602, 5603, 5903, 5906, or 5907: Other men’s or boys’ garments: Other: Of man-made fibers: Other: Trousers, breeches and shorts: Other. The rate of duty will be 7.1% 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 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 Deanna Boldt via email at deanna.m.boldt@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division