The tariff classification of boys’ shorts from the Philippines

PD E85666 August 19, 1999 CLA-2-61: G03 E85666 CATEGORY: Classification TARIFF NO.: 6103.43.1570, 6203.42.4060 Steve Kenger Prestige Global Co., Ltd. 1350 Broadway, Suite 1505 New York, NY 10018 RE: The tariff classification of boys’ shorts from the Philippines Dear Mr. Kenger: In a letter dated August 5, 1999, one of your colleagues in the Philippines requested a tariff classification ruling. Style #2998 and Style #29987 are essentially the same, except that #2998 is made from a woven fabric that you state is 100% cotton and #29987 is made from a patterned knit fabric that you state is 65% polyester and 35% cotton. Both items are pull-on shorts with a covered elastic waistband, a sewn-in nylon knit liner, a side entry pocket in each seam and hemmed legs. No size range is given beyond that of “boy’s.” The applicable subheading for Style #2998 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 17.2 percent ad valorem. The applicable subheading for Style #29987 will be 6103.43.1570, HTS, which provides for Men’s or boys’…Trousers, bib and brace overalls, breeches and shorts, knitted or crocheted: Of synthetic fibers: Trousers, breeches and shorts: Other: Shorts: Boys’: Other. The rate of duty will be 29.1 percent ad valorem. Style #2998 falls within textile category designation 347 and Style #29987 within category 647. Based upon international textile trade agreements, products of the Philippines are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.GOV. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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. Sincerely, Alice M Rigdon Port Director San Francisco