The tariff classification of men’s woven shorts with a textile belt from China.

N044482 December 17, 2008 CLA-2-62:RR:NC:TA:N3:356 CATEGORY: Classification TARIFF NO.: 6203.43.4030; 9801.00.10 Mr. John D. Russo MB Sport, LLC 31 Grove Street New Canaan, CT 06840 RE: The tariff classification of men’s woven shorts with a textile belt from China. Dear Mr. Russo: In your letter dated November 12, 2008, you requested a tariff classification ruling. As requested, your sample will be returned. Style 0H6H consists of a pair of men’s shorts with a woven web belt. The shorts are constructed from 100% polyester, woven fabric and have a flat waistband with five belt loops; a button on the waistband; a support liner of mesh knit fabric; a fly front opening with a zipper closure; two front quarter pockets; two rear inset pockets with zipper closures; and hemmed legs. You state that the shorts will be made in China and that the belt is of U.S. origin. The belt will be inserted through the belt loops prior to importation and the shorts and belt will be sold as a unit at retail. The shorts and textile belt are considered to be a composite good. They are adapted to each other, are mutually complimentary and together form a whole which would not normally be offered for sale in separate parts. The essential character of Style 0H6H is imparted by the shorts. Therefore, the shorts and the belt will be classified under the HTS number for the shorts. However, since the belt is of U.S. origin, it may be eligible for duty free treatment under subheading 9801.00.10, HTSUS, upon return to the United States, provided the documentation requirements of 19 C.F. R. §10.1 are satisfied. Style 0H6H is not considered swimwear since the garment does not have a key feature required of men’s swim shorts, namely, an elasticized waistband through which a drawstring is threaded. Consequently, the applicable subheading for Style 0H6H will be 6203.43.4030, Harmonized Tariff Schedule of the United States (HTSUS), 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% 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/. Style 0H6H falls within textile category designation 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. The textile category number above applies to merchandise produced in non-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 Mary Ryan at 646-733-3271. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division