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NY K81566





December 16, 2003
CLA-2-62:RR:NC:WA:355 K81566

CATEGORY: CLASSIFICATION

TARIFF NO.: 6203.42.4050

Ms. Kathy Brennan
Eddie Bauer, Inc.
P.O. Box 97000
Redmond, WA 98073-9700

RE: The tariff classification of men’s woven shorts from Sri Lanka

Dear Ms. Brennan:

In your letter dated November 26, 2003 you requested a classification ruling.

A sample of the garment, identified as style 053-0079, was received. The garment, made of 62% cotton 38% nylon woven fabric, features a tunneled waistband with a hook and loop fabric tape tabs for fastening at the front. The garment also has a fully functional drawcord which laces up the font through four grommets, a front fly with hook and loop fabric tape serving as a “zipper”, an interior knit mesh liner, an interior coin pocket, two front pockets with mesh pocket fabric, two side pockets over the side seams, both with grommets for drainage, and a back zippered pocket with mesh pocket fabric. In your submission you referred to the garment as swimwear, and state that it will be marketed and sold as such. Your sample will be returned as you have requested.

Style 053-0079 was the subject of two other ruling letters issued by this office. In those letters, the garment was identical to the garment of this letter in all physical features except for the drawcord; in the other letters, the drawcord laced up only in the front of the garment. In this instance, the drawcord extends through the entire length of the waistband. In order to differentiate the two garments, each with the same style number but having different features, for purposes of this ruling, the garment will be identified as style 053-0079A.

In Hampco Apparel, Inc. v. United States, Slip Op. 88-12 (January 28, 1988), the Court of International Trade stated that three factors must be present if a garment is to be considered swimwear for tariff purposes:

(1) the garment has an elasticized waistband through which a drawstring is threaded (2) the garment has an inner lining of lightweight material, and (3) the garment is designed and constructed for swimming

From a physical examination it is clear that style 053-0079A does not meet the first requirement of Hampco; that is, the waistband is not elasticized. Although all of the other features listed above could be part of a swimwear garment, the lack of an elasticized waistband is critical to the classification of the garment.

The applicable subheading for style 053-0079A will be 6203.42.4050, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s or boys’ trousers, bib and brace overalls, breeches and shorts: of cotton: other: other: shorts: men’s. The duty rate will be 16.7% ad valorem. In 2004, the duty rate will be 16.6% ad valorem.

Style 053-0079A falls within textile category designation 347. Based upon international textile trade agreements products of Sri Lanka 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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 R. Ferraro at 646-733-3046.

Sincerely,

Robert B. Swierupski
Director,

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