The tariff classification of men’s woven shorts from Indonesia.

NY L89146 January 5, 2006 CLA-2-62:RR:NC:TA:N3:356 L89146 CATEGORY: Classification TARIFF NO.: 6203.43.4030 Ms. Linda Deschene Target Stores Import Department CC-3314 33 South 6th Street Minneapolis, MN 55402 RE: The tariff classification of men’s woven shorts from Indonesia. Dear Ms. Deschene: In your letter dated November 4, 2005, and in your resubmission received on December 8, 2005, you requested a tariff classification ruling. Style 129517 is a pair of men’s fully lined shorts. The shell is constructed from 100% polyester, woven twill fabric and the lining is 100% polyester, mesh knit fabric. The shorts feature a non-elastic waistband with an opening secured by a laced closure; a functional fly front secured by means of hook and loop tape; a small appliqué on the left leg; a rear zippered pocket with a mesh fabric pocket bag; and hemmed leg openings. The shorts are said to have a PU coating which is not visible to the naked eye. Although you refer to Style 129517 as swimwear, the garment does not have the elasticized waistband with drawstring that is required for swimwear. In addition, while the garment is fully lined with mesh knit fabric, it does not have the lightweight support liner that is required for swimwear. Consequently, Style 129517 is properly classified in subheading 6203.43.4030, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s or boys’ . . . trousers, . . . and shorts (other than swimwear): of synthetic fibers: other: other: other: other: shorts: men’s. The rate of duty is 27.9% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. Style 129517 falls 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 Mary Ryan at 646-733-3271. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division