The tariff classification of boys' shorts from Sri Lanka

NY D81589 September 21, 1998 CLA-2-62:RR:NC:TA:N3:358 D81589 CATEGORY: Classification TARIFF NO.: 6203.42.4060; 6203.43.4040 Ms. Mary L. Irish Talbots 175 Beal Street Hingham, MA 02043 RE: The tariff classification of boys' shorts from Sri Lanka Dear Ms. Irish: In your letter dated August 20, 1998, you requested a tariff classification ruling. The submitted samples are described as follows: Style #91094838 - a pair of boy's denim shorts. The garment is constructed of 100% cotton woven fabric and features an elasticized waist, slash pockets at both sides, a non-functional fly front and hemmed leg openings. Style #91095869 - a pair of boys woven shorts. The garment is constructed of 100% nylon fabric and features an elastic drawstring waist, slash pockets at both sides, and hemmed leg openings with side slits. You state in your letter that Style #91094838 will be imported in boys' sizes 2/3, 4/5 and 6/7, and Style #91095869 will be imported in boys' sizes 8, 10/12, 14, and 16. We are returning your samples as you requested. The applicable subheading for Style #91094838 will be 6203.42.4060, Harmonized Tariff Schedule of the United States (HTS), which provides for men's or boys' trousers, bib and brace overalls, breeches and shorts, of cotton, other, other, shorts, boys', other. The rate of duty will be 17.3.% ad valorem. The applicable subheading for Style #91095869 will be 6203.43.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for men's or boys' trousers, bib and brace overalls, breeches and shorts, of synthetic fibers, other, shorts, boys', other. The rate of duty will be 29.% ad valorem. The shorts, Style #91094838 fall within textile category designation 347. Based upon international textile trade agreements, products of Sri Lanka are presently subject to quota restraints and visa requirements. The shorts, Style #91095869 fall within textile category designation 647. Based upon international textile trade agreements, products of Sri Lanka are presently subject to quota restraints and visa requirements The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. 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 Bruce Kirschner at 212-466-5865. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division