The tariff classification of men’s water shorts from India

NY J87229 August 25, 2003 CLA-2-62:RR:NC:WA:355 J87229 CATEGORY: Classification TARIFF NO.: 6203.43.4030 Ms. Lori J. Pender Columbia Sportswear Company 14375 NW Science Park Drive Portland, OR 97229 RE: The tariff classification of men’s water shorts from India Dear Ms. Pender: In your letter dated August 18, 2003, you requested a classification ruling. You submitted a sample of a garment identified as style AM4188. It is described as a Men’s Whidbey II Water Trunk. The garment is made of 100% nylon woven fabric with a 100% polyester knit mesh liner. The pull-on short features an elasticized waistband through which an elasticized textile belt is threaded: two side seam pockets with mesh fabric for pocket fabric: and a back zippered pocket with mesh liner fabric. Your sample will be returned as you have requested. The applicable subheading for style AM4188 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% ad valorem. Style AM4188 falls within textile category designation 647. Based upon international textile trade agreements products of India 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