CLA-2-62:OT:RR:NC:TA:357
Ms. Mika M. McLafferty
Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP
399 Park Ave.
New York, NY 10022-4877
RE: The tariff classification of men’s coated board shorts from China
Dear Ms. McLafferty:
In your letter dated January 13, 2009, on behalf of Foreign Resources Corp., you requested a tariff classification ruling. The samples you submitted are being retained for official purposes.
Three of the four samples are made from a woven 100% polyester fabric with a visible polyurethane plastics material on the inner surface and a printed design on the outer surface. The garments also have a partially elasticized waistband with a drawstring tie through it, a fly front with a hook and loop closure and a polyester non-support mesh lining. Styles OM29W115/B (43519) and OM29W110/B (43519)(43526) have a patch pocket with a secured flap on the right leg; style OM29W113/B(43518)(43525) has an inset pocket with a secured flap; and style OM29W111/B (43502) has two patch pockets with secured flaps in the front and one inset pocket in the rear with a secured flap.
The applicable subheading for styles Styles OM29W115/B (43519), OM29W113/B (43518)(43525) and OM29W110/B (43519)(43526) will be 6210.40.5039, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s or boys’ trousers, breeches and shorts, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907, of man-made fibers. The rate of duty will be 7.1 percent ad valorem.
We are unable to rule on the classification of style OM29W111/B (43502), as it is not made up of the fabric that will be used at the time of importation.
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 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 William Raftery at (646) 733-3047.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division