The tariff classification of men’s shorts from Macau

NY G86220 January 17, 2001 CLA-2-62:RR:NC:WA:355 G86220 CATEGORY: Classification TARIFF NO.: 6203.43.4030 Ms. Elizabeth Rizzo The Donna Karan Company 600 Gotham Parkway Carlstadt, NJ 07072 RE: The tariff classification of men’s shorts from Macau Dear Ms. Rizzo: In your letter dated January 8, 2001, you requested a classification ruling. You submitted three samples of men’s shorts. All are stated to be made of 100 percent woven nylon. Style K9830400 is described as a swimsuit with contrast back seam detail. The garment features an interior knit mesh liner, two side seam pockets with partial mesh fabric lining, a back pocket with partial mesh fabric lining, a non-elasticized waistband which closes at the front by mean of hook and loop tape and a front fly which is secured with the same tape fabric. Style K9830401 features an interior knit mesh liner, a back pocket with partial mesh fabric lining, a partially-elasticized waistband which closes at the front by mean of hook and loop tape and a front fly which is secured with the same tape fabric. Style K9830403 features an interior knit mesh liner, an elasticized waistband with an interior elasticized drawcord which secures by means of a plastic barrel clasp, two side seam pockets partially lined with mesh lining fabric, and a front leg pocket with is made of the same fabric as the shorts shell. The applicable subheading for the styles K9830400, K9830401 and K9830403 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 28.4 percent ad valorem. Styles K9830400, K9830401 and K9830403 fall within textile category designation 647. Based upon international textile trade agreements products of Macau 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