The tariff classification of men’s and boys’ woven shorts from Taiwan.

NY L82878 April 8, 2005 CLA-2-62:RR:NC:TA:N3:356 L82878 CATEGORY: Classification TARIFF NO.: 6203.43.4030; 6203.43.4040 Ms. Sandy Stubblefield Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of men’s and boys’ woven shorts from Taiwan. Dear Ms. Stubblefield: In your letter dated March 8, 2005, you requested a tariff classification ruling. As requested, your sample will be returned. Style 430, which you refer to as a ”Long Checkerboard Nylon Short,” is a pair of men’s shorts constructed from 100 percent nylon, woven fabric. The shorts have a tunnel elastic waistband with an outside drawstring and hemmed legs with side slits. Style 430 will be imported in men’s sizes S through XL. You state that the same garment will be imported in boys’ (Youth) sizes S through L as Style 431. The applicable subheading for Style 430 will be 6203.43.4030, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s or boys’… shorts (other than swimwear): of synthetic fibers: other: other: other: other: shorts: men’s. The rate of duty is 27.9 percent ad valorem. The applicable subheading for Style 431 will be 6203.43.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s or boys’… shorts (other than swimwear): of synthetic fibers: other: other: other: other: shorts: boys’: other. The rate of duty is 27.9 percent ad valorem. Styles 430 and 431 fall within textile category designation 647. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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 Mary Ryan at 646-733-3271. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division