CLA-2-62:OT:RR:NC:N3:356
Ms. Vanessa Valensuela
Sullen Clothing Inc.
11081 Winner's Circle Los Alamitos, CA 90720
RE: The tariff classification of men’s woven board shorts from China.
Dear Ms. Valensuela:
In your letter dated August 17, 2015, you requested a tariff classification ruling. Your samples will be returned.
You have submitted 5 pairs of men’s woven shorts which you identify as “board shorts.” The shorts are constructed from 94% polyester and 6% spandex fabric. The shorts feature a flat waistband with a drawstring threaded through the entire waistband; two flat tabs at the front with four grommets through which the drawstring is laced; a fly front opening with a fabric gusset and hook and loop closures; and hemmed leg openings. The garments are not coated for tariff classification purposes. Therefore, HTSUS 6210, is not applicable.
Style 4631 “Love Affair Board Shorts,” is a pair of men’s woven shorts. The garment features a cargo pocket on the left leg with a mesh pocket bag and a flap with a hook and loop closure.
Style 4632 “Meas Time Board Shorts,” is a pair of men’s woven shorts. The garment features two front slant pockets with mesh knit pocket bags; three cargo pockets on the right leg with mesh pocket bags and flaps with hook and loop closures; and a zippered pocket on the right rear panel with a mesh pocket bag.
Style 4633 “Protect the Trade Board Shorts,” is a pair of men’s woven shorts. The garment features a zippered pocket on the left rear panel with a mesh pocket bag.
Style 4634 “Resurrection Board Shorts,” is a pair of men’s woven shorts. The garment features a zippered pocket on the right rear panel with a mesh pocket bag.
Style 4635 “Tat Camo,” is a pair of men’s woven shorts. The garment features six belt loops at the waistband; two front inset pockets with mesh pocket bags; a cargo pocket on the left leg with a flap that has two pull tabs and a hook and loop closure; drainage grommets on the cargo pocket; two patch pockets at the rear with contrast color trim; and a drainage grommet on each rear pocket.
In your submission, you suggest the garments should be classified as swimwear. We disagree with your suggestion.
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 the garments do not meet the first two requirements of Hampco; that is, the garments do not have an elasticized waistband. Furthermore, the garments do not contain an inner lining.
The applicable subheading for Styles 4631, 4632, 4633, 4634, and 4635 will be 6203.43.4030, HTSUS, which provides for Men’s or boys’… Trousers, bib and brace overalls, breeches and shorts (other than swimwear): Of synthetic fibers: Other: Other: Other: Other: Shorts: Men’s. 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 the 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 Maryalice Nowak via e-mail at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division