The tariff classification of men’s shorts from Taiwan

NY G83733 October 31, 2000 CLA-2-62:RR:NC:WA:355 G83733 CATEGORY: Classification TARIFF NO.: 6203.43.4030 Mr. R.I. Hasson Alba Wheels Up 150-30 132nd Avenue, Suite 208 Jamaica, NY 11434 RE: The tariff classification of men’s shorts from Taiwan Dear Mr. Hasson: In your letter dated October 25, 2000, you requested a classification ruling on behalf of Global Sourcing & Design Co. You submitted a sample of a garment you identified as a men’s swim trunk, style AKZS56140. The garment is made of 100 percent woven nylon fabric and features an off-side frontal opening which fastens with hook and loop tape. It has a front side seam pocket and a back pocket, both of which are lined with the shell material of the shorts. The back pocket fastens with a concealed zipper. The waistband is elasticized through the back and there is a knit mesh liner to the shorts. The applicable subheading for style AKZS56140 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. Style AKZS56140 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