CLA-2-62:OT:RR:NC:N3:357
Ms. Daniela Caliari
Geodis Trade Consultants
5101 S. Broad Street
Philadelphia, PA 19112-1404
RE: The tariff classification of men’s swim shorts and board shorts from China
Dear Ms. Caliari:
In your undated letter, written on behalf of your client, Primark US Corp., you requested a tariff classification ruling. The samples will be returned under separate cover.
Style 44352 is a pair of men’s swim shorts constructed from 100% polyester, woven fabric with a visible, milky coating on the inner surface. The garment features an enclosed, fully elasticized waistband through which a drawstring is threaded for tightening, a brief-style mesh liner, side internal mesh pockets, a rear patch pocket with a hook and loop closure and a drainage hole, and hemmed leg openings.
Style 98421 is a pair of men’s shorts constructed from 100% polyester, woven fabric. The garment features a flat front waistband with a hook and loop closure, an elasticized rear waistband, two tabs at the center front waistband with four grommets and a laced closure, a brief-style mesh liner with an inner coin/key pocket sewn to the right front waistband, a patch pocket on the right rear panel with a flap and a hook and loop closure, and hemmed leg openings.
Although you have described Style 98421 as coated swim shorts, the garment is not considered swimwear because it does not have a key feature required of men’s swim shorts, namely, an elasticized waistband through which a drawstring is threaded. See Hampco Apparel, Inc. v. United States, Slip. Op 88-12. Also, we examined the garment and found that it is not coated as that term is defined in Legal Note 2 to Chapter 59.
The applicable subheading for Style 44352 will be 6210.40.5550, 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 men’s or boys’ garments: Of man-made fibers: Other: Other. The rate of duty will be 7.1% ad valorem.
The applicable subheading for Style 98421 will be 6203.43.9030, 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: Other: Other: Shorts: Men’s. The rate of duty will be 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 https://hts.usitc.gov/current.
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 Deanna Boldt via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division