The tariff classification of men’s shorts from Taiwan

NY G82259 September 26, 2000 CLA-2-62:RR:NC:WA:355 G82259 CATEGORY: Classification TARIFF NO.: 6203.42.4050; 6203.43.4030 Ms. Lavinia Chan J Crew Group, Inc. 770 Broadway New York, NY 10003 RE: The tariff classification of men’s shorts from Taiwan Dear Ms. Chan: In your letter dated September 14, 2000, you requested a classification ruling. Three styles of men’s shorts were submitted. All are made in Taiwan. Style 46276, made of 100 percent polyester, features a Velcro fly closure, two side slash pockets with partial mesh linings, a mesh liner, two back darts, a non elasticized waist, and a waistband closure consisting of two tabs through which a short drawstring tape is laced to tighten the waist approximately two inches. Style 46267, made of 58 percent cotton and 42 percent nylon, features a non-elasticized waistband with two tabs and four grommets at the front through which a drawstring is threaded to afford a two inch tightening at the waist, a Velcro fastened fly, a mesh liner and a back patch pocket with one grommet for drainage. Style 46266, made of 100 percent cotton, features a non-elasticized waistband with two tabs and four grommets through which a cord is laced for minimal tightening at the waist, a Velcro fastened front fly, two side seam pockets with mesh lining, a mesh liner and one back pocket with no drainage. The applicable subheading for styles 46267 and 46266 will be 6203.42.4050, 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, men’s. The duty rate will be 17 percent ad valorem. The applicable subheading for style 46276 will be 6203.43.4030, 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, other, other, other, other, shorts, men’s. The duty rate will be 28.6 percent ad valorem. Styles 46267 and 46266 fall within textile category designation 347. Style 46276 falls within textile category designation 647. Based upon international textile trade agreements products of Taiwan 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.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. If you have any questions regarding the ruling, contact National Import Specialist Camille Ferraro at 212-637-7082. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division