The tariff classification of boys’ windshorts from China

NY L87149 August 30, 2005 CLA-2-62:RR:NC:TA:358 L87149 CATEGORY: Classification TARIFF NO.: 6210.40.5050; 6211.33.0061 Rosemarie Dorn C Air 181 South Franklin Avenue Valley Stream, NY 11581 RE: The tariff classification of boys’ windshorts from China Dear Ms. Dorn: In your letter dated August 25, 2005, written on behalf of The Children’s Place Services Co LLC, you requested a classification ruling. Submitted style 22725062, reaching to the knee area, is a fully mesh-lined garment, manufactured from woven fabric of 100% nylon that you state is coated on its inner surface by PU, and styled by a fully elasticized waistband through which a drawstring is threaded and by various pockets. As you have requested, the sample garment is being returned. Although you have suggested classification under HTS 6210.40.5030, this is not possible because this style exhibits the characteristics of swim trunks. If this garment passes the water resistance test specified in the Harmonized Tariff Schedule of the United States (HTS), Chapter 62 U.S. Note 2, then the applicable subheading for it will be 6210.40.5050, Harmonized Tariff Schedule of the United States (HTS), which provides for garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907; other…boys’ garments; of man-made fibers; other; other. If this garment does not pass this test, then the applicable subheading for it will be 6211.33.0061, HTS, which provides for …other garments…boys’, of man-made fibers, other. The duty rates will be 7.1 and 16 percent ad valorem, respectively. Under either classification the garment falls within textile category designation 659. 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 Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division