The tariff classification of men’s shorts from Cambodia

NY K80864 December 10, 2003 CLA-2-62:RR:NC:WA:355 K80864 CATEGORY: Classification TARIFF NO.: 6203.42.4060 Mr. Ken Lacy KEL International 1838 El Camino Real #222 Burlingame, CA 94010 RE: The tariff classification of men’s shorts from Cambodia Dear Mr. Lacy: In your letter dated December 4, 2003, you requested a classification ruling on behalf of Paceman A.G., Inc. A sample of men’s shorts was submitted and will be returned as you have requested. The shorts are identified as style SOEW4S/8S and are made of 70% cotton and 30% nylon woven fabric. The pull on garment features two front slant pockets; two back pockets with flap closures; two pockets over the side seams, also with flap closures; a mock front fly; an elasticized waistband with an elastic cord running through the waist with a barrel clasp to tighten the cord. It is noted that the cord is a continuous length; it has no ends. The garment is sized “m10/12”, which is assumed to be a boys’ size “medium. You have suggested that the proper classification for the garment would be subheading 6203.42.4050. This subheading provides for men’s shorts, of woven cotton. The garment you have presented is a boys’ sized garment. The applicable subheading for style SOEW4/8S will be 6203.42.4060, 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: Shorts: Boys’: Other. The duty rate will be 16.7% ad valorem. In 2004, the duty rate will be 16.6% ad valorem. Style SOEW4/8S falls within textile category designation 347. Based upon international textile trade agreements products of Cambodia 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