The tariff classification of a boys’ shorts and wallet from Lesotho

NY G80634 August 23, 2000 CLA-2-62:RR:NC:WA:355 G80634 CATEGORY: Classification TARIFF NO.: 4202.32.9550; 6203.42.4060 Ms. Evelyn Milling Kmart Corporation Resource Center 3100 West Big Beaver Road Troy, MI 48084-3163 RE: The tariff classification of a boys’ shorts and wallet from Lesotho Dear Ms. Milling: In your letter dated August 10, 2000, you requested a classification ruling. Style 9755 is a boys’ blue denim cargo shorts with a wallet. The shorts are made of 100 percent cotton and feature two front pockets, a coin pocket, two back patch pockets, a carpenter pocket and a carpenter hammer loop. The shorts have a zippered front and a waistband with six belt loops. Attached by a length of chain to one of the loops is a 100 percent nylon fabric wallet. You state that the links of the chain, specifically the D-ring, are welded and permanently attached to the shorts. There is no evidence that the D-ring, nor any other of the rings are welded. They can be easily separated so as to remove the wallet from the shorts. A sample was submitted and will be returned as you have requested. The applicable subheading for the wallet will be 4202.32.9550, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases…articles of a kind normally carried in the pocket or in the handbag, with outer surface of textile materials, other, of man-made fibers. The duty rate will be 18.6 percent ad valorem. The applicable subheading for the shorts will be 6203.42.4060, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s or boys’ trousers, bib and brace overalls, breeches and shorts, of cotton, other, other, shorts, boys’, other. The duty rate will be 17 percent ad valorem. The wallet falls within textile category designation 670. The shorts fall within textile category designation 347. Based upon international textile trade agreements products of Lesotho require a visa. They are not subject to quota. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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 Camille Ferraro at 212-637-7082. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division