The tariff classification of a pair of women's knit shorts from Taiwan.

NY D83750 November 3, 1998 CLA-2-61:RR:NC:WA:361 D83750 CATEGORY: Classification TARIFF NO.: 6104.63.2030 Ms. Micki Mallory, Customs Specialist Nike, Inc. One Bowerman Drive Beaverton, R 97005-6453 RE: The tariff classification of a pair of women's knit shorts from Taiwan. Dear Ms. Mallory: In your letter dated October 13, 1998, you requested a tariff classification ruling for a pair of shorts. The sample is being returned, as you requested. Style 221816 is a pair of woman's shorts constructed from 88% polyester, 12% spandex knit fabric. The pull-on shorts feature a covered elasticized waistband, mesh inserts on both legs, and elastic grippers on the hemmed bottom of each leg opening. The shorts also have a polyester foam pad sewn into the inside, at the crotch of the shorts. In your submission, you have indicated that these are "bike shorts" and proposed a classification in heading 6114. The Explanatory Notes for heading 6114 state, in part: This heading covers knitted or crocheted garments which are not included more specifically in the preceding headings of this Chapter. Since the shorts are included more specifically in a prior heading, heading 6104, heading 6114 is not appropriate. The applicable subheading for the shorts will be 6104.63.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knit shorts, of synthetic fibers. The rate of duty will be 29.3 percent ad valorem. The shorts fall within textile category 648. Based upon international textile trade agreements, garments imported from Taiwan are subject to a visa requirement and quota restraints. 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. 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 should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. If you have any questions regarding the ruling, contact National Import Specialist Angela De Gaetano at 212-466-5540. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division