The tariff classification of boys’ shorts from China

NY K83442 March 4, 2004 CLA-2-62:RR:NC:WA:355 K83442 CATEGORY: Classification TARIFF NO.: 6203.43.4040 Ms. Joanna Huang American Public Co., Inc. 485 7th Ave., Suite 800 New York, NY 10018 RE: The tariff classification of boys’ shorts from China Dear Ms. Huang: In your letter dated February 20, 2004, you requested a classification ruling. You submitted a sample of a garment which you described as a boys’ swim short. The garment is sized 12. The garment, identified as style AP10-42-1876-426, is made of a woven shell of 100 percent polyester fabric with an interior lining made of 100 percent polyester knit mesh fabric. The lining fabric does not form an interior lower body shell but serves to entirely line the exterior short fabric. The garment features an elasticized waistband; a drawcord running the entire length of the waistband; two side pockets with mesh pocket fabric; a side leg pocket with mesh pocket fabric; and metal grommets, two on each leg opening. 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 The informed compliance publication, Apparel Terminology under the HTSUS, states that swim trunks…have…a full lightweight support liner. From a physical examination it is clear that style AP10-42-1876-426 does not have a support liner. The garment at issue in the Hampco case did have a support liner, and not lining fabric. Your garment, while bearing a close resemblance to swim shorts, is not considered swimwear. The applicable subheading for style AP10-42-1876-426 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 27.9 percent ad valorem. Style AP10-42-1876-426 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