The tariff classification of men’s shorts from Vietnam

NY I86496 October 4, 2002 CLA-2-62:RR:NC:WA355 I86496 CATEGORY: Classification TARIFF NO.: 6203.42.4050 Ms. Vicky Lee J. Crew Group, Inc. 770 Broadway New York, NY 10003 RE: The tariff classification of men’s shorts from Vietnam Dear Ms. Lee: In your letter dated September 20, 2002, you requested a tariff classification ruling. You submitted a sample of a pair of men’s shorts which you identified as style D14913. The shorts are made of 70 percent cotton and 30 percent nylon woven fabric. The garment features a waistband which breaks at the front fly and which is secured by means of a lace up tie cord. The front fly is secured by means of hook and loop fabric tape. The garment also features two side cargo pockets, each with two grommets and a flapped back pocket, also with two grommets. There is no liner in the garment. The waistband is not elasticized and it does not have a drawcord. The applicable subheading for style D14913 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 rate of duty will be 16.8 percent ad valorem. Style D14913 falls within textile category designation 347. Based upon international textile trade agreements products of Vietnam are not subject to quota and do not require a visa. 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