The tariff classification of men’s knit shorts from the Philippines.

NY K86396 November 8, 2004 CLA-2-61:RR:NC:TA:N3:356 K86396 CATEGORY: Classification TARIFF NO.: 6103.43.1550 Ms. Genny Fenske Deep See, Inc. 18935-59th Avenue NE Arlington, WA 98223 RE: The tariff classification of men’s knit shorts from the Philippines. Dear Ms. Fenske: In your letter dated May 19, 2004, you requested a tariff classification ruling. Your reply was delayed due to laboratory analysis. As requested, your sample will be returned. Style 82754 is a pair of men’s shorts constructed from a bonded fabric consisting of an outer layer of 100 nylon finely knit fabric, a neoprene middle layer, and an inner layer of 100 percent polyester knit pile fabric. You state that the shorts will be worn primarily for kayaking, paddling, and other boating activities. The shorts feature a self-fabric waistband with a high back; an inner drawcord; a heat sealed logo on the left leg; and nylon binding on the leg openings. Following Chapter 60, Note 1 (c), this tri-laminate fabric is considered a knit fabric because the inner layer of the fabric is of knit pile construction. Consequently, the applicable subheading for Style 82754 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 is 28.2 percent ad valorem. Style 82754 falls within textile category designation 647. Based upon international textile trade agreements, products of the Philippines 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