CLA-2-62:OT:RR:NC:TA:357
Ms. Kimberlee Kilhoffer
Abercrombie & Fitch Trading Co.
6301 Fitch Path
New Albany, OH 43054
RE: The tariff classification of men’s shorts from Bangladesh
Dear Ms. Kilhoffer:
In your letter dated June 18, 2010, you requested a tariff classification ruling. Samples were submitted and are being returned to you.
The first item, style 3I0386, is a pair of shorts with a shell made from a printed, woven 62% cotton/38% polyester fabric with a visible polyurethane coating on the inner surface. The shorts are approximately 20-1/2 inches in length and have a flat waistband, a fly front with a hook and loop closure, two tabs at the center front waistband with four grommets to accommodate a laced closure, a full mesh lining that extends from the waist to the bottom of the legs and patch pockets with flaps on the front thigh area of each leg. There is a patch on the left leg embroidered with the Hollister name and logo.
The second item, style 3I0385, is a pair of shorts with a shell made from a printed, woven 62% cotton/38% polyester fabric with an unidentified coating on the inner surface. The shorts are approximately 21-1/2 inches in length and have a flat waistband, a fly front with a hook and loop closure, two tabs at the center front waistband with four grommets and a laced closure, a full mesh lining that extends from the waist to the bottom of the legs and a zippered pocket on the outside seam of the left leg. There is a patch on the left leg embroidered with the Hollister name and logo.
Although you suggested classification under HTS heading 6210 for both items, style 3I0385 is not coated for tariff purposes.
The applicable subheading for style 3I0386 will be 6210.40.9033, 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, other than of man-made fibers or silk. The rate of duty will be 6.2 percent ad valorem.
The applicable subheading for style 3I0385 will be 6203.42.4051, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s shorts of cotton. The rate of duty will be 16.6 percent ad valorem.
We note that both garments are labeled as 55% cotton/45% polyester. Determinations on whether garments qualify for the coated provisions in HTS heading 6210 are contingent upon the submitted sample matching exactly what will be imported, not only with respect to the coating used, but on the fabric as well, because different fabric constructions and compositions may react differently to the presence of coatings applied to their surface.
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