The tariff classification of a pair of shorts for girls’ wear from Lesotho

NY K88169 August 5, 2004 CLA-2-61:RR:NC:TA:358 K88169 CATEGORY: Classification TARIFF NO.: 6104.62.2060 Jose Rivera Prestige Global Co., Ltd. 1350 Broadway, Suite 1505 New York, NY 10018 RE: The tariff classification of a pair of shorts for girls’ wear from Lesotho Dear Mr. Rivera: In your letter dated July 29, 2004 you requested a classification ruling. Submitted style S5GS8A/S5GS8B, manufactured from finely rib-knitted fabric of 60% cotton/40% polyester, is a wide-fitted pair of shorts through the fully elasticized waistband of which an adjustable drawstring is threaded. The applicable subheading for the garment will be 6104.62.2060, Harmonized Tariff Schedule of the United States (HTS), which provides for …girls’…shorts (other than swimwear), knitted…, of cotton, other, shorts, girls’, other. The duty rate will be 14.9 percent ad valorem. The pair of shorts falls within textile category designation 348. Based upon international textile trade agreements products of Lesotho may be 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 Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division