The tariff classification of men’s shorts from Taiwan, Bangladesh, Sri Lanka and Pakistan

NY J84016 May 14, 2003 CLA-2-62:RR:NC:WA:355 J84016 CATEGORY: Classification TARIFF NO.: 6203.43.4030 Sophia Ko Clear Freight, Inc. 880 Apollo Street, Suite 101 El Segundo, CA 90245 RE: The tariff classification of men’s shorts from Taiwan, Bangladesh, Sri Lanka and Pakistan Dear Ms. Ko: In your letter dated May 1, 2003, you requested a classification ruling on behalf of J Y Pays, Inc. A sample of a men’s short was submitted and will be returned, as you have requested. No style number or identifying mark was assigned to this garment. You state that the short is made of 100 percent woven nylon water repellant fabric with a 100 percent polyester knit mesh liner. The garment features a buttoned waistband with a zippered front fly. It also features two side pockets with mesh fabric for the pockets, a back patch pocket with mesh fabric for the pocket, an internal drawstring which entirely encompasses the waist, side vents and a zippered pocket on the front of the right leg panel. This pocket is lined with the same water repellant fabric as the shell of the garment and features two tiny holes which provide inadequate drainage. Although you identify this garment as swim trunks, certain features, such as the water-repellent fabric, are not typical of swim type garments. You provided no information to substantiate your identification of the garment as swimwear, nor to substantiate your claim of water repellency. The applicable subheading for the shorts 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, shorts, men’s. The duty rate will be 28.1 percent ad valorem. The swim shorts fall within textile category designation 647. Based upon international textile trade agreements products of Taiwan, Bangladesh, Sri Lanka and Pakistan 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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