The tariff classification of a woman’s pair of neoprene shorts from China or Taiwan

NY K81774 February 5, 2004 CLA-2-62:RR:NC:WA:357 K81774 CATEGORY: Classification TARIFF NO.: 6113.00.9052 Mr. Maher Sarsour Valeo, Inc. W248 N5499 Executive Drive Sussex, WI 53089 RE: The tariff classification of a woman’s pair of neoprene shorts from China or Taiwan Dear Mr. Sarsour: In your letter dated January 9, 2004, you requested a classification ruling. The sample submitted, style VNS “Valeo Neoprene Shorts”, is a woman’s pair of shorts constructed of one layer on the outer surface composed of a knit 100% nylon fabric and one layer on the inner surface composed of a knit 100% nylon fabric with an expanded neoprene rubber laminated in between. The garment is a pull-on pair of shorts that are tightly fitted, extend from the waist to the mid-thigh and have leg separations. The garment has a drawcord tightening and a sewn-on elasticized band surrounding the outer portion of the waist that features the “TP Support” logo. The shorts are capped with stitching at the bottom edge of the thigh area, and the logo “TP Support” is on the lower portion of the left thigh. Although in your letter you suggested classification of the neoprene shorts under HTS 6212.90.0030, garments of this type are classified under HTS heading 6113. The applicable subheading for the shorts will be 6113.00.9052, Harmonized Tariff Schedule of the United States (HTS), which provides for garments, made up of knitted or crocheted fabrics of heading 5903, 5906, 5907: other: trousers, breeches and shorts: other: women’s or girls’. The duty rate will be 7.1 percent ad valorem. The shorts fall within textile category designation 648. Based upon international textile trade agreements products of China or Taiwan are presently subject to quota restraints 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 W. Raftery at 646-733-3047. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division