CLA-2-62:OT:RR:NC:N3:356
Mr. Douglas Saker
L.E. Coppersmith, Inc.
525 S. Douglas Street #100
El Segundo, CA 90245
RE: The tariff classification of men’s and boys’ woven shorts from China.
Dear Mr. Saker:
In your letter dated January 28th 2014, you requested a tariff classification ruling on behalf of your client, L.E. Coppersmith, Inc. As requested, the samples submitted will be returned.
The submitted sample, Style BYR4-12104 “Hybrid Retrofit Short,” is a pair of men’s shorts constructed from 100% polyester woven fabric. The shorts feature a flat waistband with six belt loops; a button closure on the waistband; a fly front opening with a zipper closure, side entry pockets with mesh linings; two rear welt pockets with button closures and mesh linings; and hemmed leg openings. In addition, you requested the classification of Style BBR4-12104 “Hybrid Retrofit Short”, which is constructed exactly like Style BYR4-12104 except for size (boys’). In your submission, you referred to the garment as swimwear.
In Hampco Apparel, Inc. v. United States, Slip Op. 88-12 (January 28, 1988), the Court of International Trade stated that three factors must be present if a garment is to be considered swimwear for tariff purposes: (1) the garment has an elasticized waistband through which a drawstring is threaded (2) the garment has an inner lining of lightweight material, and (3) the garment is designed and constructed for swimming. From a physical examination, it is clear that Styles BYR4-12104 and BBR4-12104 do not meet the first two requirements of Hampco; that is, the garments do not have an elasticized waistband nor a drawstring. Furthermore, the garments do not contain an inner lining.
You also stated in your letter, Styles BYR4-12104 and BBR4-12104 have an acrylic coating applied to the fabric and are water resistant. We have examined the garments and they are not considered coated for tariff purposes. In addition, this type of garment is not eligible for classification in the water resistant provisions.
The applicable subheading for Style BYR4-12104 will be 6203.43.4030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s and boys’… trousers, . . . and shorts (other than swimwear): of synthetic fibers: other: other: other: other: shorts: men’s. The rate of duty is 27.9% ad valorem.
The applicable subheading for Style BBR4-12104 will be 6203.43.4040, HTSUS, which provides for men’s and boys’… trousers, . . . and shorts (other than swimwear): of synthetic fibers: other: other: other: other: shorts: boys’: others. The rate of duty is 27.9% 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 Rosemarie Hayward at (646) 733-3064.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division