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NY F87553





May 26, 2000

CLA-2-62:RR:NC:WA:355 F87553

CATEGORY: CLASSIFICATION

TARIFF NO.: 6203.42.4050; 6203.43.4030; 6210.40.5030

Mr. John Taddeo
Trans-Border Customs Services, Inc.
Building 80, Room 238
JFK International Airport
North Hangar Road
Jamaica, NY 11430

RE: The tariff classification of men’s shorts from China and United Arab Emirates

Dear Mr. Taddeo:

In your letter dated May 16, 2000, you requested a classification ruling on behalf of Eagel Canyon, Inc..

Two styles of shorts were submitted. You state that these items are intended to be sold as swimwear. You also state that both samples, as submitted, have a 600 mm polyurethane coating. Only style 010N is visibly coated for tariff purposes.

Style 010CN is stated to be made of 70 percent cotton and 30 percent nylon woven outer shell. The lining material is 100 percent polyester knit. It is to be noted that the knit lining material conforms to the form of the shorts and does not form an interior liner. The shorts have an elasticized waist with drawstring, a zippered fly, two side slash front pockets whose front interior is made of mesh fabric, and two back flapped pockets. The two back pockets are made of the shell material and do not afford any special drainage capabilities. This style is not visibly coated for tariff purposes.

Style 010N is made of 100 percent woven nylon fabric with a 100 percent polyester mesh knit lining material. As with style 010CN, it is to be noted that the knit lining material conforms to the form of the shorts and does not form an interior liner. The shorts have an elasticized waist with drawstring, a zippered fly, two side slash front pockets whose front interior is made of mesh fabric, and two back flapped pockets. The two back pockets are made of the shell material and do not afford any special drainage capabilities.

You have requested that we supply classification advice on these samples both with and without coating. As we have stated above, style 010CN is not visibly coated for tariff purposes.

The applicable subheading for style 010CN, both as coated and not, will be 6203.42.4050, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s or boys’ trousers, breeches or shorts, of cotton, other, other, shorts, men’s. The duty rate will be 17 percent ad valorem.

The applicable subheading for style 010N, not coated, will be 6203.43.4030, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s or boys’ trousers, breeches or shorts, of synthetic fibers, other, other, other, other, shorts, men’s . The duty rate will be 28.6 percent ad valorem.

The applicable subheading for style 010CN, as coated, will be 6210.40.5030, Harmonized Tariff Schedule of the United States (HTS), which provides for garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907, other men’s or boys’ garments, of man-made fibers, other, trousers, breeches and shorts. The duty rate will be 7.3 percent ad valorem.

Style 010CN falls within textile category designation 347. Style 010N, both coated and not coated, falls within textile category designation 647. Based upon international textile trade agreements products of China and United Arab Emirates are subject to quota and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

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 Camille Ferraro at 212-637-7082.

Sincerely,

Robert B. Swierupski
Director,

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