CLA-2-62:OT:RR:NC:N3:357
Ms. Betty Szuszkiewicz
Cohesion CHB (USA) Inc.
147-39 175th St., Ste. 188
Jamaica, NY 11434
RE: The tariff classification of men’s shorts from China
Dear Ms. Szuszkiewicz:
In your letter dated April 6, 2018, written on behalf of your client, Gaoyou Morgansky Garments Co. Ltd., you requested a tariff classification ruling. The samples will be returned under separate cover.
The sample garment is a pair of men’s shorts constructed from 88% polyester 12% spandex woven fabric visibly coated with polyurethane on the inner surface. The 100% polyester, mesh-lined shorts feature a flat front waistband with a zipper fly and a snap closure, an elasticized rear waistband, zippered side pockets, a rear patch pocket with a snap closure, zippered pockets on the outer leg seams, and hemmed leg openings.
In your letter you ask whether the shorts can be classified in a water resistant classification, however, there are no water resistant subheadings for shorts in the Harmonized Tariff Scehdule of the United Sates (HTSUS). Therefore, the applicable subheading for the men’s shorts will be 6210.40.5539, HTSUS, which provides for Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other men’s or boys’ garments: Other: Of man-made fibers: Other: Trousers, breeches and shorts: Other. The rate of duty will be 7.1% 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