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January 7, 1999

CLA-2-62:RR:NC:3:TA:355 D85103

CATEGORY: CLASSIFICATION

TARIFF NO.6203.42.4050:

Ms. Dana N. Mobley
J.C.Penney Purchasing Corporation
6501 Legacy Drive
Plano, Texas 75301-0001:

RE: The tariff classification of men’s woven shorts from the Philippines and Mexico.

Dear Ms. Mobley:

In your letter dated December 10,1998 you requested a tariff classification ruling. As requested your samples are being returned.

Two samples were submitted. Style Nos. 505-4100 A and B are made of 100% cotton woven flannel in plaid patterns, weigh approximately 4.8 ounces per square yard, have side seam pockets and hemmed bottoms. Both styles have fully elasticized waistbands and fly front openings with one button closures; neither fly breaks the waistband. The waistband of style A has a fabric covering on its exterior portion with the elastic exposed on its interior portion. Style B has an exposed elasticized waistband with the letters SJB embroidered on it at recurrent intervals.

You have submitted catalogue pages from the JCPenney catalogue for Fall 1997 and 1998. The catalogue refers to the garments as loungewear, not as sleepwear. The samples submitted are suitable for use around the house on informal social occasions or for yard work. They have a fly closure substantial enough to ensure modesty in these activities. The garment’s pockets and substantial fly treatment indicate that they are multi-purpose garments.

The applicable subheading for the sample submitted will be 6203.42.4050, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s woven cotton shorts. The rate of duty will be 17.2% ad valorem.

The samples submitted fall within textile category designation 347. Based upon international textile trade agreements, products of the Philippines and Mexico are subject to quota restraints and visa 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. 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 or the control number indicated above should be attached to the entry documents filed at the time this merchandise is imported. If you have any questions regarding this ruling, contact National Import Specialist Gerard Shea at 212-466-5878.

Sincerely,

Robert B. Swierupski
Director

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