The tariff classification of boys’ shorts from China

NY L82004 January 20, 2005 CLA-2-62:RR:NC:TA:358 L82004 CATEGORY: Classification TARIFF NO.: 6203.43.4040 Barbara Moore The Janel Group of New York, Inc. 150-14 132 Avenue Jamaica, NY 11434 RE: The tariff classification of boys’ shorts from China Dear Ms. Moore: In your letter dated January 13, 2005, written on behalf of R K Fabs and Fabrics Inc., you requested a classification ruling. Characteristics of short-legged style 73211 that you refer to as underwear, manufactured from woven fabric of 100% nylon, are a slit at the lower side of each of the wide legs, and a fully elasticized waistband through which an adjustable drawstring is threaded, precluding its tariff classification as underwear. As you have requested, the sample garment is being returned. The applicable subheading for this style will be 6203.43.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for …boys’…shorts (other than swimwear), … of synthetic fibers, other, other, other, other, shorts, boys’, other. The duty rate will be 27.9 percent ad valorem. The shorts fall within textile category designation 647. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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