"Op" Shorts

HQ 083321 Februrary 21, 1990 CLA-2 CO:R:C:G 083321 SLR CATEGORY: Classification TARIFF NO.: 6203.42.4050 Mr. Lee Poelma Bayly Corp. P.O. Box 5148 Denver, CO 80217 RE: "Op" Shorts Dear Mr. Poelma: This ruling is in response to your letter of December 30, 1988, requesting the proper classification of men's "Op" shorts. A sample was submitted for our examination. FACTS: The submitted sample consists of a pair of shorts made of 100 percent cotton. The garment features an elasticized waist, a front zipper, and a top button. The Ocean Pacific logo, "Op", is embroidered on the left front pocket. In your letter, you maintain that, unlike an attached label, the embroidered logo does not increase the rate of duty applied to the subject garment. It appears from your letter that you believe that the embroidery does not constitute ornamentation for tariff purposes. ISSUE: What is the proper classification of men's shorts under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), and what role, if any, does ornamentation play in this determination? LAW AND ANALYSIS: Under the Tariff Schedules of the United States Annotated (TSUSA), a distinction was made between plain shorts and shorts bearing ornamentation -- the latter carrying an increased duty. On January 1, 1989, the Harmonized Tariff Schedule of the United States replaced the TSUSA as the nation's import code. TSUSA provisions, therefore, no longer apply. -2- Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI), taken in order. GRI 1 provides that classification is determined according to the terms of the headings and any relevant section or chapter notes. Heading 6203, HTSUSA, specifically provides, in pertinent part, for men's shorts. Under the HTSUSA, ornamentation neither modifies the language of this heading nor increases the rate of duty charged such garments. HOLDING: The merchandise in issue is classifiable under subheading 6203.42.4050, HTSUSA, which provides for men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts, of cotton, other, other, shorts, men's, textile category 347. Articles classified under this subheading are dutiable at 17.7 percent ad valorem. Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. Pursuant to your request, the submitted sample will be returned to your office. Sincerely, John Durant, Director Commercial Rulings Division