CLA-2-62:OT:RR:NC:WA:357
Ms. Mika M. McLafferty
Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP
399 Park Avenue
25th Floor
New York, N.Y. 10022-4877
RE: The tariff classification of a women’s pair of shorts from China
Dear Ms. McLafferty:
In your letter dated January 26, 2010, on behalf of your client, Foreign Resources Corporation, you requested a tariff classification ruling.
The sample submitted for style numbers OJ20981Y and 17113 is a women’s pair of shorts with a shell composed of a woven 100% polyester fabric which has a visible polyurethane coating on the inner surface. The shorts are lined with a woven 100% polyester fabric that is also coated on the inner surface.
The shorts extend to the lower hip-area in length, and have a fly front opening secured by a hook and loop fastener and a one-snap closure on the front portion of the waistband. The garment has a right rear pocket with a hook and loop fastener, an inner pocket with a hook and loop fastener and a hemmed leg opening.
The garment is being returned to you as you have requested.
Chapter 62, Note 5 of the Harmonized Tariff Schedule of the United States, states that garments which are classifiable both in heading 6210 and in other headings of the chapter, excluding heading 6209, are to be classified in heading 6210.
The applicable subheading for the shorts will be 6210.50.5039, 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 women’s or girls’ garments: Of man-made fibers: Other: Trousers, breeches and shorts: Other. The rate of duty will be 7.1 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 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 W. Raftery at (646) 733-3047.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division