The tariff classification of men’s and boys’ shorts from China

NY J83919 May 6, 2003 CLA-2-62:RR:NC:WA:355 J83919 CATEGORY: Classification TARIFF NO.: 6203.43.4030; 6203.43.4040 Mr. Kevin Maher C-Air Customhouse Brokers 181 South Franklin Avenue Valley Stream, NY 11581 RE: The tariff classification of men’s and boys’ shorts from China Dear Mr. Maher: In your letter dated April 24, 2003, you requested a classification ruling on behalf of Star Ride Kids. A sample of style 448 was presented and will be returned. The sample garment is a pair of men’s shorts, sized 32. The garment features a waistband which is secured shut by means of hook and loop fabric tape. The front fly is secured shut with the same material. The shorts are made of 100 percent polyester woven fabric. The garment has a knit mesh liner and a side leg zippered pocket with grommet holes. In your letter you state that this garment will also be imported in boys’ sizes 8-18. As there is no separate style number given for the boy’s sizes, for purposes of this letter, we will assume that style 448 is for both men’s and boys’ sizes. The applicable subheading for styles 448, men’s sizes 32-40, 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 28.1 percent ad valorem. The applicable subheading for styles 448, boys’ sizes 8-18, will be 6203.43.4040, 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, boys’ other. The duty rate will be 28.1 percent ad valorem. Style 448, both men’s and boys’ sizes, falls within textile category designation 647. Based upon international textile trade agreements products of China 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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 R. Ferraro at 646-733-3046. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division