The tariff classification of a pair of shorts for girls’ wear from the Philippines

NY J85530 June 11, 2003 CLA-2-61:RR:NC:TA:358 J85530 CATEGORY: Classification TARIFF NO.: 6104.62.2060 Benjamin B. Park B & H Customs Services Inc. 150-40 183 Street #224 Jamaica, NY 11413 RE: The tariff classification of a pair of shorts for girls’ wear from the Philippines Dear Mr. Park: In your letter dated June 3, 2003, written on behalf of Handcraft mfg. Corp., you requested a classification ruling. Submitted style GOH356261, manufactured from finely knitted fabric of 100% cotton, is a loosely-fitted, wide-legged pair of shorts, fully elasticized around the waistband, fashioned by an open fly at the center of the front and by a bow appliqued above the slit at the side of each of the legs, printed with feminine designs. Although you have described this style as underwear, it is not designed to be suitably worn underneath other clothing. The applicable subheading for this style will be 6104.62.2060, Harmonized Tariff Schedule of the United States (HTS), which provides for …girls’…shorts (other than swimwear), knitted…, shorts, of cotton, other, shorts, girls’, other. The duty rate will be 15.1 per cent ad valorem. The shorts fall within textile category designation 348. 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 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 Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division