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HQ 950339


December 26, 1991

CLA-2 CO:R:C:T 950339 jlj

CATEGORY: CLASSIFICATION

TARIFF NO.: 6203.43.4030; 6203.43.4040

Ms. Teresa R. Soza, International Sourcing Co-ordinator Umbro U.S.A.
Box 10648 Federal Station
Greenville, South Carolina 29603

RE: Classification of woven nylon soccer shorts

Dear Ms. Soza:

In your letter of August 26, 1991, you requested a tariff classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) for two men's woven nylon soccer shorts assembled either in Brazil or Mexico. This letter will provide the tariff classification which you requested.

You also requested rulings about the country of origin marking and the eligibility of the garments for entry under subheading 9802.00.80, HTSUSA. Both of these requests will be answered separately by the offices in question under separate cover.

You submitted two samples and illustrative literature along with your letter.

FACTS:

Two samples were submitted, Styles U2319 and U6309. Both are men's woven nylon soccer shorts with fully elasticized waistbands with functional drawstrings, leg vents, and rear patch pockets. Style U2319 has capping on its leg openings. We note that these are the final products after assembly outside the United States.

ISSUE:

What is the HTSUSA classification of the men's woven nylon soccer shorts?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be according to the terms of the headings and any relative section or chapter notes.

The instant soccer shorts are classifed under the tariff provision for men's woven shorts of synthetic fibers in subheading 6203.43.4030, HTSUSA, by virtue of GRI 1. In boys' sizes, the shorts are classified under the provision for boys' woven shorts of synthetic fibers in subheading 6203.43.4040, HTSUSA, also by virtue of GRI 1.

HOLDING:

Both of the samples submitted are classified in subheading 6203.43.4040, HTSUSA, dutiable at the rate of 29.7 percent ad valorem. If imported in boys' sizes, the shorts are classified in subheading 6203.43.4040, HTUSA, dutiable at the rate of 29.7 percent ad valorem. The textile category for both subheadings is 647.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories applicable to textile merchandise, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Inasmuch as part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U. S. Customs Service, which is available for inspection at your local Customs office.

Sincerely,

John Durant, Director
Commercial Rulings Division

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