The tariff classification of a pair of boy’s shorts from India.

NY E85028 August 20, 1999 CLA-2-62:RR:NC:TA:3:358 E85028 CATEGORY: Classification TARIFF NO.: 6203.42.4060 Mr. Bill Julich Delmar International, Inc. 147-55 175th Street Jamaica, NY 11434 RE: The tariff classification of a pair of boy’s shorts from India. Dear Mr. Julich: In your letter dated July 22, 1999, on behalf of your client Hansom Fabrics, you requested a tariff classification ruling. The submitted sample, Style #W1128/62249, is a pair of boy’s woven shorts. The garment is constructed from 100% cotton fabric and features an elasticized drawstring waist, two side slash pockets, and hemmed leg openings. In a telephone conversation with you on August 17, 1999, you stated that the shorts will be imported for boys in sizes 2T-4T. We are returning your sample as you requested. The applicable subheading for the boy’s shorts, Style #W1128/62249, will be 6203.42.4060 , Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ trousers, bib and brace overalls, breeches and shorts, of cotton, other, other, shorts boys’, other. The duty rate will be 17.2% ad valorem. The shorts, Style #W1128/62249 fall within textile category designation 347. Based upon textile trade agreements, products of India are presently subject to visa requirements and quota restraints.  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 at the Customs Web Site at WWW.CUSTOMS.USTREAS.GOV. 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 212-637-7079. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division