CLA-2-62:OT:RR:NC:WA:356
Ms. Maureen Metzinger
Lord & Taylor / Creative Design Studio
424 5th Avenue
New York, NY 10018
RE: The tariff classification of men’s woven shorts from Hong Kong.
Dear Ms. Metzinger:
In your letter dated October 30, 2009, you requested a tariff classification ruling. Your sample will be returned as requested.
Style B1S0WP2007 is a pair of men’s shorts constructed from yarn dyed woven fabric. The shorts have a flat waistband with six belt loops; a zippered fly front opening with a button closure on the waistband; a coin pocket on the right hip below the waistband; side entry pockets; two rear welt pockets with button closures; and hemmed legs.
The fiber content is stated as 53% linen, 47% cotton. You also provided a laboratory report showing the fiber content as 50.3% linen and 49.7% cotton based on the moisture regain weight of the fibers. As the item is in chief weight of linen, the applicable subheading for Style B1S0WP2007 will be 6203.49.8060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’…trousers, bib and brace overalls, breeches and shorts: of other textile fibers: other: shorts. The duty rate is 2.8% ad valorem.
However, because the relative weights of the linen and cotton are so close, and because the additional test was performed on pre-production fabric, the results of testing actual shipments may vary. Therefore, the merchandise may be subject to testing in the Customs and Border Protection laboratory at the time of importation. If the fiber content differs from that indicated in your letter, the tariff classification may change from the information indicated above.
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 this ruling letter 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 this ruling, contact National Import Specialist Mary Ryan at 646-733-3271.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division