The tariff classification of boys’ coated shorts from Vietnam

N301285 October 26, 2018 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6210.40.5539 David J. Evan Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 599 Lexington Avenue, Floor 36 New York, NY 10022 RE: The tariff classification of boys’ coated shorts from Vietnam Dear Mr. Evan: In your letter dated October 5, 2018, you requested a tariff classification ruling on behalf of your client, Haddad Brands. The samples will be returned under separate cover. Styles 3365 and 3476 are boys’ shorts constructed from 100% polyester, woven fabric visibly coated with plastic on the inner surface. The garments feature elasticized waistbands and hemmed leg openings. Both styles will be manufactured in sizes 2T to 7. The applicable subheading for style numbers 3365 and 3476 will be 6210.40.5539, 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: 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