The tariff classification of a pair of women’s woven shorts from Vietnam.

N016485 September 26, 2007 CLA-2-62:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6204.63.3532 Ms. Sandy Pu Yu & Yu Corp. 9460 Telstar Avenue, Unit 5 El Monte, CA 91731 RE: The tariff classification of a pair of women’s woven shorts from Vietnam. Dear Ms. Pu: In your letter dated August 29, 2007, you requested a tariff classification ruling. The submitted sample, Style #50022B, is a pair of women’s shorts constructed from 100% polyester woven fabric. The garment extends above the knee and features a lining constructed from 100% polyester woven fabric, partial elasticized waistband, a front zipper with a snap closure that fastens left over right, two front pockets, and hemmed leg openings. As noted above, the shorts have a left over right closure. Chapter 62, note 8 states, in part: Garments of this chapter designed for left over right closure at the front shall be regarded as men's or boys' garments, and those designed for right over left closure at the front as women's or girls' garments. These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or other of the sexes. As this garment has a left over right closure, the presumption is that the garment will be for men. However, it is clear based on the cut of the garment that it was designed for women. Therefore, the shorts will be classified as a woman’s garment. We are returning your sample as you requested. The applicable subheading for Style #50022B will be 6204.63.3532, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s shorts, of synthetic fibers, women’s. The duty rate will be 28.6% 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/. The shorts, Style 50022B fall within textile category 648. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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 Peggy Fitzgerald at 646-733-3052. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division