The tariff classification of women's woven shorts from Sri Lanka

PD C80240 October 20, 1997 CLA-2-62:LA:S:T:1:3:I12 C80240 CATEGORY: Classification TARIFF NO.: 6204.62.4055 Ms. Rebecca Cheung Federated Product Development 11 Penn Plaza New York, NY 10001 RE: The tariff classification of women's woven shorts from Sri Lanka Dear Ms. Cheung: In your letter dated October 1, 1997, you requested a tariff classification ruling. Style 3594 is a pair of women's shorts constructed from 100% cotton woven fabric. The shorts feature a waistband which is elasticized in back, a fly-front opening with a zipper and button closure, five belt loops, a cotton web belt, side seam pockets, right front and back inset pockets with one-button flaps, and hemmed leg openings. Style 3595 is a pair of women's shorts constructed from 100% cotton woven fabric. The shorts feature a waistband which is partially elasticized in back, a fly-front opening with a zipper and button closure, five belt loops, a cotton web belt, two front slant inset pockets, a back right welt pocket with button closure, and hemmed leg openings. The shorts and belts are considered to be composite goods and are classified together following rule 3(b) of the General Rules of Interpretation, Harmonized Tariff Schedule of the United States (HTS). The essential character is imparted by the shorts. Your samples will be returned as requested. The applicable subheading for the both styles will be 6204.62.4055, HTS, which provides for women's woven shorts of cotton. The rate of duty will be 17.4% ad valorem. The shorts fall within textile category designation 348. As a product of Sri Lanka, this merchandise is subject to a visa requirement and quota restraints based upon international textile trade agreements. 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. 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. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. Sincerely, Irene Jankov Port Director Los Angeles-Long Beach Seaport