The tariff classification of boys’ shorts from China

N004531 December 20, 2006 CLA-2-62:RR:NC:TA:N3:358 CATEGORY: Classification TARIFF NO.: 6203.43.4040 Ms. Linda Rasco Metro Custom Brokers P.O. Box 1066 40Miramar Drive, Ste 12 Champlain, NY 12919 RE: The tariff classification of boys’ shorts from China Dear Ms. Rasco: In your letter dated December 11, 2006, you requested a tariff classification ruling on behalf of your client Total Kids Wear. Three samples of boys’ shorts were submitted with your request. Styles 5ES118, 5ES117 and 5ES113 are made of polyester woven fabric which are reported to have a 600mm polyurethane coating. For tariff purposes, the coating does not obscure the underlying fabric and render the garments coated, covered or laminated with rubber or plastics material. The three styles have a nylon mesh liner and hemmed leg openings. Style 5ES118 features a fully elasticized waistband, fabric extensions at the front with a criss-cross tie closure and a pant leg patch pocket with pocket flap secured by a hook and loop closure. Style 5ES117 features a fully elasticized waistband and a pant leg patch pocket with pocket flap secured by a hook and loop closure. Style 5ES113 features an elasticized rear waistband, a flat front waistband and fabric extensions at the front with a criss-cross tie closure. In your letter, you refer to Styles 5ES118, 5ES117 and 5ES113 as swimwear. Style 5ES113 does not have a fully elasticized waistband. Styles 5ES118, 5ES117 and 5ES113 lack fully adjustable waistband drawstrings. Therefore, the general designs of the three styles preclude their classification as swimwear. See Hampco Apparel, Inc. v. United States, Slip Op. 88-12. The applicable subheading for Styles 5ES118, 5ES117 and 5ES113 will be 6203.43.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s and boys’ shorts, (other than swimwear), of synthetic fibers, other, shorts, boys’ other. The rate of duty is 27.9 percent ad valorem. Boys’ synthetic fiber shorts 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 Bruce Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division