The tariff classification of men’s shorts from Guatemala

NY G84067 November 14, 2000 CLA-2-62:RR:NC:WA:355 G84067 CATEGORY: Classification TARIFF NO.: 6203.42.4050 Mr. Roberto Rosenberg Guatemala Trade Office 57 Park Avenue New York, NY 10016 RE: The tariff classification of men’s shorts from Guatemala Dear Mr. Rosenberg: In your letter dated November 3, 2000, you requested a classification ruling. You submitted a pair of men’s shorts. Although there was no style number, it has a “Joe Boxer” label sewn into the waistband. You state the garment is made of 100 percent cotton woven fabric. You state that the fabric was woven in China. For purposes of this ruling, we will assume that the fabric was cut and sewn into a finished garment in Guatemala. Your sample will be returned. The garment features an exposed elastic waistband, a fly with an exposed “smiley face” button for closure, two side seam pockets and a band of knit fabric edging each hemmed leg opening. This knit fabric is dropped down to form an approximately one inch wide decorative hem. The applicable subheading for the shorts 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 shorts fall within textile category designation 347. Based upon international textile trade agreements products of Guatemala 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