CBP Ruling L85315 — The tariff classification of men’s shorts from Taiwan.

Tariff classification

Headings: 6203

Product description

Style 0C46005 is a pair of men’s shorts constructed from 100 percent polyester, woven fabric that is fully lined with 100 percent polyester, mesh knit fabric. The shorts do not have a support liner. Style 0C46005 features a flat, non-elastic waistband; a functional fly front opening with a hook and loop closure; a non-functional drawstring at the front waistband; a rear zippered pocket with mesh fabric pocket lining; and hemmed leg openings. In your letter, you refer to Style 0C46005 as swimwear. The non-elastic waistband, the lack of a support liner, and use of a non-functional drawstring preclude classification as swimwear. See Hampco Apparel, Inc. v. United States, Slip Op. 88-12. Consequently,

CBP rationale

the applicable subheading for Style 0C46005 will be 6203.43.4030, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s and boys’… trousers, .

Full text

NY L85315 June 27, 2005 CLA-2-62:RR:NC:TA:N3:356 L85315 CATEGORY: Classification TARIFF NO.: 6203.43.4030 Ms. Linda M. Rasco Metro, Inc. 74 Lake Street, Suite 201 Rouses Point, NY 12979 RE: The tariff classification of men’s shorts from Taiwan. Dear Ms. Rasco: In your letter dated June 1, 2005, you requested a tariff classification ruling on behalf of SGS Sports, Inc. Style 0C46005 is a pair of men’s shorts constructed from 100 percent polyester, woven fabric that is fully lined with 100 percent polyester, mesh knit fabric. The shorts do not have a support liner. Style 0C46005 features a flat, non-elastic waistband; a functional fly front opening with a hook and loop closure; a non-functional drawstring at the front waistband; a rear zippered pocket with mesh fabric pocket lining; and hemmed leg openings. In your letter, you refer to Style 0C46005 as swimwear. The non-elastic waistband, the lack of a support liner, and use of a non-functional drawstring preclude classification as swimwear. See Hampco Apparel, Inc. v. United States, Slip Op. 88-12. Consequently, the applicable subheading for Style 0C46005 will be 6203.43.4030, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s and boys’… trousers, . . . and shorts (other than swimwear): of synthetic fibers: other: other: other: other: shorts: men’s. The rate of duty is 27.9 percent ad valorem. Style 0C46005 falls 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

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