The tariff classification of boys’ shorts from China

NY K81423 December 2, 2003 CLA-2-62:RR:NC:WA:355 K81423 CATEGORY: Classification TARIFF NO.: 6203.43.4040 Ms. Fifi Pudjijanto Gap, Inc. 345 Spear Street San Francisco, CA 94105 RE: The tariff classification of boys’ shorts from China Dear Ms. Pudjijanto: In your letter dated November 18, 2003, you requested a classification ruling. You submitted samples of boys shorts identified as style numbers bsw020a and bsm009e. The samples will be returned as you have requested. Style bsw020a is made of 100% polyester woven fabric with a camouflage print. The garment features a fully elasticized waistband with a lace-up front; an interior knit mesh liner; an interior mesh fabric coin pocket; two side seam pockets with mesh pocket fabric; and a back pocket with mesh pocket fabric. Style bsm009e is made of 100% polyester woven fabric with a stylized flower print. The garment features a waistband elasticized only in the back; a front fly with hook and loop fabric tape to secure it closed; a back pocket with mesh pocket fabric; an interior liner made of knit mesh fabric; and an interior mesh fabric coin pocket. In your letter you state that these garments are intended to be sold as swimwear and that they are suitable for swimwear. In Hampco Apparel, Inc. v. United States, Slip Op. 88-12 (January 28, 1988), the Court of International Trade stated that three factors must be present if a garment is to be considered swimwear for tariff purposes:(1) the garment has an elasticized waistband through which a drawstring is threaded(2) the garment has an inner lining of lightweight material, and(3) the garment is designed and constructed for swimming From a physical examination it is clear that both styles do not meet the first requirement of Hampco; that is, a drawstring is not threaded through the waistband. The applicable subheading for styles bsw020a and bsm009e 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. Styles bsw020a and bsm009e fall 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