The tariff classification of boys’ shorts from Bangladesh

NY I88095 October 31, 2002 CLA-2-62:RR:NC:WA:355 I88095 CATEGORY: Classification TARIFF NO.: 6203.43.4040 Ms. Carolyn B. Malina Lands’ End, Inc. 5 Lands’ End Lane Dodgeville, WI 53595 RE: The tariff classification of boys’ shorts from Bangladesh Dear Ms. Malina: In your letter dated October 28, 2002, you requested a classification ruling. You submitted a sample of a garment identified as style 83746B and described as “Big Boys Camouflage Cargo Swim Trunks”. The size range is stated to be 8 through 20. The garment is made of 100 percent polyester woven fabric with a knit mesh liner. It has two cargo pockets, one straddling each side seam; these pockets each have two grommet holes for drainage. The garment has an elasticized waistband through which a drawcord is threaded. The cord comes out of the waistband at two spots approximately six inches apart, runs along the interior of the waistband for another few inches and then is laced through four rubberized holes to finally tie in the front. The drawcord affords minimal tightening of the waistband as there is a considerable amount of fabric which cannot be drawn in due to the distance at which the drawcord first exits the waistband. It is not a fully functional drawcord. The applicable subheading for style 83746B 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 28.3 percent ad valorem. Style 83746B falls within textile category designation 647. Based upon international textile trade agreements products of Bangladesh 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