The tariff classification of women’s shorts from Vietnam

N332025 April 18, 2023 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6204.63.9032 Bethany Dodge L.L.Bean, Inc. 15 Casco StreetFreeport, ME 04033 RE: The tariff classification of women’s shorts from Vietnam Dear Ms. Dodge: In your letter dated April 5, 2023, you requested a tariff classification ruling.  Your sample will be returned. Style 5752583 is a pair of women’s shorts constructed from 86% polyester and 14% spandex woven fabric.  The garment features an elasticized waistband with a fully functional drawstring, a brief-style liner, a rear pocket secured with a zipper closure, and hemmed leg openings. The applicable subheading for style 5752583 will be 6204.63.9032, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other: Other: Other: Other: Shorts: Women’s. The rate of duty will be 28.6 percent 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 at https://hts.usitc.gov/current At the time of Entry/Entry Summary, you may be requested to verify the information for any specific shipment or product. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Kimberly Rackett at kimberly.rackett@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division