The tariff classification of boys’ shorts from Sri Lanka

NY J89533 October 9, 2003 CLA-2-62:RR:NC:WA:355 J89533 CATEGORY: Classification TARIFF NO.: 6203.43.4040 Mr. Marc D. Torrence V. Alexander & Co., Inc. P.O. Box 291929 Nashville, TN 37229-1929 RE: The tariff classification of boys’ shorts from Sri Lanka Dear Mr. Torrence: In your letter dated October 2, 2003, you requested a classification ruling on behalf of OshKosh B’Gosh, Inc. A sample of a boys’ short, sized “10”, was submitted and will be returned, It was identified as style Y5035A and was described as swimwear. The garment is made of 100% woven polyester fabric with an interior liner made of knit mesh fabric. The garment features a waistband which is elasticized only in the back portion, a front fly that fastens shut with hook and loop fabric tape, and two tabs on either side of the fly opening which are laced up with a cord. This cord is laced through the tabs only and does not extend for any portion along the waistband. The applicable subheading for style Y5035A will be 6203.43.4040, 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, shorts, boys' other. The duty rate will be 28.1% ad valorem. Style Y5035A falls within textile category designation 647. Based upon international textile trade agreements products of Sri Lanka 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