The tariff classification of boys’shorts and swim shorts from the Philippines

NY G83995 November 13, 2000 CLA-2-62:RR:NC:WA:355 G83995 CATEGORY: Classification TARIFF NO.: 6203.43.4040; 6211.11.1020 Ms. Shelia Andrews Dillard’s, Inc. 1600 Cantrell Road Little Rock, AR 72201 RE: The tariff classification of boys’shorts and swim shorts from the Philippines Dear Ms. Andrews: In your letter dated November 3, 2000, you requested a classification ruling. You submitted six samples of two types of boy’s shorts and swimwear. Each type is submitted in three different sizes with corresponding style numbers, reflecting both size and styling. In a telephone conversation with National Import Specialist Bruce Kirschner you stated that the garments are bought, sold and intended to be used as swim trunks. Style 11467000 (sizes 8 to 20), style 11467000J (sizes 4 to 7) and style 11467T (sizes 2T to 4T), are all made of 100 percent polyester microfiber peach woven fabric. You state the inner surface of the fabric is coated with acrylic. This coating is not visible to the naked eye. The garments, all of a pull up style, have a mock front fly , interior liners made of 100 percent mesh knit fabric, and a partially elasticized waistband with a four grommet tie lace up at the front of the garment. Each garment has a back patch pocket that closes by means of hook and loop fabric tape and each pocket has a grommet hole to allow drainage. None of the garments have full around drawstrings. Style 11467003 (sizes 8 to 20), style 11467003J (sizes 4 to 7), and style 11467003T (sizes 2T to 4T), are all made of 100 percent nylon woven fabric. You state that the inner surface of the fabric is coated with acrylic. This coating is not visible to the naked eye. The garments, all of a pull up style, have a mock front fly, interior liners made of 100 percent mesh knit fabric, and a partially elasticized waistband with a four grommet tie lace up at the front of the garment. Each garment has a side pocket with a flap that closes by means of hook and loop fabric tape and each pocket has a grommet hole to allow drainage. None of the garments have full around drawcords. The applicable subheading for styles 11467000 (sizes 8 to 20), and style 11467003 (sizes 8 to 20) will be 6203.43.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s and boys’ trousers, bib and brace overalls, breeches and shorts, of synthetic fibers, other, other, other, other, other, shorts, boys’, other. The duty rate will be 28.6 percent ad valorem. The applicable subheading for style 11467000J (sizes 4 to 7), style11467000T (sizes 2T to 4T), style 11647003J (sizes 4 to 7) and style 11467003T (sizes 2T to 4T) will be 6211.11.1020, Harmonized Tariff Schedule of the United States (HTS), which provides for track suits, ski-suits and swimwear, other garments, swimwear, men’s or boys’, of man-made fibers, boys’. The duty rate will be 28.5 percent ad valorem. Styles 11467000 and 11467003 fall within textile category designation 647. Based upon international textile trade agreements products of the Philippines are subject to quota and the requirement of a visa. Styles 11467000J, 11467000T, 11467003J and 1146700T fall within textile category designation 659. Based upon international textile trade agreements products of the Philippines 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