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NY 804853




December 27, 1994

CLA-2-62:S:N:N5:358 804853

CATEGORY: CLASSIFICATION

TARIFF NO.: 6203.43.4040

Ms. Doris Acosta
Speedo Authentic Fitness
90 Park Avenue, 13th Floor
New York, NY 10016

RE: The tariff classification of boys' shorts from Taiwan.

Dear Ms. Acosta:

In your letter dated November 30, 1994 you requested a tariff classification ruling.

The submitted samples, Style #747301 and Style #747302, are boys' multi-purpose athletic shorts with polyester liners. Both styles feature woven nylon shells, knit polyester liners, and elasticized waists with drawstrings. The items have boxer short styling, including side vent pockets. The items also have Speedo brand logos with soccer ball pictorial designs. In a telephone conversation with you on December 21, 1994, you stated that the shorts will be imported in boy's sizes 4-7.

The applicable subheading for the shorts, Styles #747301 and #747302, will be 6203.43.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for men's or boys' breeches and shorts, trousers, bib and brace overalls, breeches and shorts, of synthetic fibers, other, other, shorts, boys', other . The duty rate will be 29.7% ad valorem.

The shorts fall within textile category designation 647. Based upon international textile trade agreements, products of Taiwan are presently subject to visa requirements and quota restraints.

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. Since 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.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport

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