The tariff classification of men’s shorts from China

N034697 August 22, 2008 CLA-2-62:OT:RR:NC:TA:357 CATEGORY: Classification TARIFF NO.: 6210.40.5039 Mr. David J. Evan Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt, LLP 399 Park Ave. New York, NY 10022-4877 RE: The tariff classification of men’s shorts from China Dear Mr. Evan: In your letter dated July 30, 2008, on behalf of Foreign Resources Corporation, you requested a classification ruling. The sample you submitted is being returned as you requested. The item in question, imported under style numbers 43500, 43502, 43501, 43507, 4502, OM19W100/B, OM19W101/B and OM19W102/B, depending on the color and pattern on the shell fabric, is a pair of shorts extending to mid-thigh. It is made from a woven 100% polyester fabric with a visible plastics coating on the inner surface. It has a partially elasticized waistband with a drawstring threaded through four eyelets at the front, bellows pockets with hook-and-loop secured flaps on the front of the legs, a rear pocket with a hook-and-loop secured flap in the rear and a full mesh, non-support lining. Each of the pockets has a drainage grommet. The applicable subheading for the shorts will be 6210.40.5039, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments made up of fabrics of heading 5602, 5603, 5906 or 5907, of man-made fibers, other men’s or boys’ trousers, breeches and shorts. The duty rate will be 7.1 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. These shorts fall within textile category 647. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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 William Raftery at (646) 733-3047. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division