The tariff classification of men’s knit shorts and pants from Taiwan.

NY J85995 August 1, 2003 CLA-2-61:RR:NC:TA:N3:356 J85995 CATEGORY: Classification TARIFF NO.: 6103.43.1520; 6103.43.1550 Ms. Virginia Sullavan Canter Samuel Shapiro & Company, Inc. World Trade Center, Suite 500 401 East Pratt Street Baltimore, MD 21202 RE: The tariff classification of men’s knit shorts and pants from Taiwan. Dear Ms. Canter: In your letter dated July 3, 2003, you requested a tariff classification ruling on behalf of Under Armour Performance Apparel. Style 0088 is a pair of men’s shorts constructed from 79 percent polyester, 21 percent elastane, finely knit fabric. The shorts feature a tunnel elastic waistband with an inside drawstring; a woven fabric label on the rear waistband; a heat seal logo on the right leg; and hemmed leg openings. Style 0087 is a pair of men’s pants constructed from 79 percent polyester, 21 percent elastane, finely knit fabric. The pants feature a tunnel elastic waistband with an inside drawstring; side seam pockets; a woven fabric label on the rear waistband; a heat seal logo on the right leg; and hemmed leg openings. Style 0025-1 is a pair of men’s pants constructed from 82 percent nylon, 18 percent spandex, finely knit fabric. The pants have a tunnel elastic waistband with an inside drawstring; a woven fabric label on the rear waistband; a rubber patch on the right hip; and hemmed legs with gripper strips at the ankles. Style 0026 is a pair of men’s compression shorts. We are precluded from classifying garments that have been the subject of a previous ruling request. Style 0026 was classified in ruling NY J81568 dated March 21, 2003. The applicable subheading for Style 0088 will be 6103.43.1550, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s and boys’… trousers, …breeches and shorts, knitted or crocheted: of synthetic fibers: shorts: men’s. The rate of duty will be 28.4 percent ad valorem. The applicable subheading for Styles 0087and 0025-1 will be 6103.43.1520, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s and boys’… trousers, … knitted or crocheted: of synthetic fibers: trousers and breeches: men’s. The rate of duty will be 28.4 percent ad valorem. Styles 0088, 0087 and 0025-1 fall within textile category designation 647. Based upon international textile trade agreements, products of Taiwan are subject to visa requirements and quota restraints. 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 this ruling letter 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 this ruling, contact National Import Specialist Mary Ryan at 646-733-3271. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division