The tariff classification of men’s shorts from India

NY K87864 July 21, 2004 CLA-2-62:RR:NC:WA:355 K87864 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 shorts from India Dear Ms. Pender: In your letter dated July 9, 2004, you requested a classification ruling. You submitted a sample of a man’s short which you identified as style AM4301. The garment will be returned as you have requested. Style AM4301 is a pair of men’s shorts constructed of 100% nylon taffeta woven fabric. The garment features an elasticized waistband with a drawcord, two side pockets with mesh pocket fabric for drainage, one back pocket with two fabric sewn holes, (akin to grommeted holes), for drainage and side vents on hemmed leg openings. The garment has an inner liner made of crepe material. The inner liner made of crepe material does not satisfy the second criterion of the Hampco Apparel, Inc. court case which establishes the criteria for determining a garment to be swimwear. The second enumerated criterion of this case is whether the garment has an inner lining of lightweight material, namely, nylon tricot. Although we agree that the crepe is a lightweight material, it is not of the type that is generally used in the manufacture of men’s swimwear. The applicable subheading for style AM4301 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 27.9% ad valorem. Styles AM4301 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