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NY H86039




January 4, 2002

CLA-2-61: RR:NC:TA:356 H86039

CATEGORY: CLASSIFICATION

TARIFF NO.: 6103.43.1550

Ms. Dana N. Mobley
J.C. Penney Company, Inc.
P.O. Box 10001
Dallas, TX 75301-0001

RE: The tariff classification of men’s knit reversible shorts from Hong Kong.

Dear Ms. Mobley:

In your letter dated December 5, 2001, you requested a tariff classification ruling. As requested, your sample is being returned.

Style 005-2808 is a pair of men’s reversible shorts. One side is constructed from 100 percent cotton, finely knit mesh fabric and the other side is constructed from 100 percent polyester, finely knit tricot fabric. The cotton mesh side of the garment features a tunnel elastic waistband with an outside drawstring; two side seam pockets; and narrow fabric overlays at the side seams and at the leg openings. The polyester side of the garment features a tunnel elastic waistband; contrasting mesh inserts on each side of the garment; and narrow mesh overlays at the leg openings.

Following General Rule of Interpretation 3 (c), the applicable subheading for the shorts will be 6103.43.1550, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s and boys’ breeches and shorts (other than swimwear), knitted or crocheted: of synthetic fibers: shorts: men’s. The rate of duty is 28.6 per cent ad valorem.

Style 005-2808 falls within textile category designation 647. Based upon international textile trade agreements, products of Hong Kong are subject to visa requirements and quota restraints.

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 Mary Ryan at 646-733-3271.

Sincerely,

Robert B. Swierupski
Director,

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