The tariff classification of boys’ woven shorts from Bangladesh.

N036023 September 8, 2008 CLA-2-62:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6203.43.4040 Mr. Scott Burd Maersk Customs Services Inc. 230-79 International Airport Center Blvd. Jamaica, NY 11413 RE: The tariff classification of boys’ woven shorts from Bangladesh. Dear Mr. Burd: In your letter dated August 12, 2008, on behalf of your client Haddad Apparel Group, you requested a tariff classification ruling. One sample was submitted with your request. The sample will be returned to you. Style 6DB-WB-5619 is a boys’ polyester micro fiber woven short. It has a flat waistband with five belt loops, a one button zipper fly front closure, two cargo leg patch pockets with pocket flaps and hook and loop closures, two rear patch pockets with pocket flaps and hook and loop closures, and hemmed leg openings. The inner face of the shell fabric has a polyurethane coating. For tariff purposes, the shell fabric is not visibly coated with polyurethane. The applicable subheading for Style 6DB-WB-5619 will be 6203.43.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s and boys’ trousers and shorts (other than swimwear), of synthetic fibers, other, other, other, shorts, boys’. 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/. Boys’ man-made fiber shorts fall within textile category 647. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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 Bruce Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division