The tariff classification of men’s shorts from Taiwan

NY G82258 September 26, 2000 CLA-2-62:RR:NC:WA:355 G82258 CATEGORY: Classification TARIFF NO.: 6203.43.4030 Ms. Lavinia Chan J Crew Group, Inc. 770 Broadway New York, NY 10003 RE: The tariff classification of men’s shorts from Taiwan Dear Ms. Chan: In your letter dated September 14, 2000, you requested a classification ruling. Three styles of men’s shorts were submitted. All are made in Taiwan. Per our telephone conversation, it was ascertained that all are made of 100 percent polyester. Style 46273 features a Velcro fly closure, one side pocket with no drainage, a non elasticized waist, and a waistband closure consisting of four grommets through which a short drawstring is laced to tighten the waist approximately two inches. Style 46272 features a non-elasticized waistband through which a drawstring is threaded and a back patch pocket with grommets for drainage. Style 46263 features a waistband with two snaps, a back pocket with drainage, and a fly that fastens shut with Velcro. None of the styles feature an inner liner. The applicable subheading for all three styles will be 6203.43.4030, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s or boys’ trousers, bib and brace overalls, breeches, and shorts, of synthetic fibers, other, other, other, other, other, shorts, men’s. The duty rate will be 28.6 percent ad valorem. All of the shorts fall within textile category designation 647. Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of a visa. 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