The tariff classification of boys’ shorts from Indonesia

NY H86554 January 7, 2002 CLA-2-62:RR:NC:WA:355 H86554 CATEGORY: Classification TARIFF NO.: 6203.43.4040 Mr. Juan Dominguez Wal*Mart Stores, Inc. 702 SW 8th St. Bentonville, AR 72716-0410 RE: The tariff classification of boys’ shorts from Indonesia Dear Mr. Dominguez: In your letter dated December 13, 2001, you requested a classification ruling. You submitted a sample of a boy’s garment, which you described as swim trunks. You stated that the garment is made of 100 percent woven nylon fabric. The garment features a waistband which is elasticized only through the back, a mesh knit liner and two tabs on the front waistband through which a cord is laced for partial tightening of the waistband. The shorts are of a pull on style with neither pockets nor fly. Although you did not indicate the size of the garment, for purposes of this ruling we assume the garment to be sized 8 and up in boys’ sizes. The applicable subheading for style SN12M721 will be 6203.43.4040, 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, shorts, boys’ other. The duty rate will be 28.4 percent ad valorem. In 2002, the duty rate will be 28.3 percent ad valorem. Style SN12M721 falls within textile category designation 647. Based upon international textile trade agreements products of Indonesia 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 R. Ferraro at 646-733-3046. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division