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NY L85762




July 20, 2005

CLA-2-62:RR:NC:TA:N3:356 L85762

CATEGORY: CLASSIFICATION

TARIFF NO.: 6203.43.4030

Ms. Rita Pitts
Dillards, Inc.
1600 Cantrell
Little Rock, AR 72201

RE: The tariff classification of men’s shorts from China.

Dear Ms. Pitts:

In your letter dated June 16, 2005, you requested a tariff classification ruling. As requested, your sample will be returned.

Style S65MX101 is a pair of men’s shorts constructed from 100 percent polyester, woven fabric. The shorts have a partially elasticized waistband with a hook and loop closure; a functional drawstring throughout the waistband; a 100 percent polyester, mesh liner; a fly front with a hook and loop closure; two side pockets lined with mesh fabric; an inside coin pocket; a cargo pocket on each leg with a flap and a hook and loop closure; and hemmed legs with side slits.

Style S65MX101 is imported with a self-fabric storage pouch that measures 7 inches by 9 inches and has a drawstring closure. The pouch is tacked to the shorts and will be sold at retail with the garment. The shorts and the pouch constitute a composite good as that term is defined and applied in the HTSUSA. General Rule of Interpretation 3(b) provides that composite goods shall be classified according to the component that gives them their essential character. In this case, the shorts impart the essential character. Therefore, the shorts and the storage pouch are not regarded as separate items for duty or quota purposes.

Although Style S65MX101 is identified as swimwear, the fabric and the lack of drainage holes on the cargo pockets indicate that the shorts are designed as a multi-use garment. Consequently, the applicable subheading for Style S65MX101 will be 6203.43.4030, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s and boys’ . . . trousers, . . . and shorts (other than swimwear): of synthetic fibers: other: other: other: other: shorts: men’s. The rate of duty is 27.9 percent ad valorem.

Style S65MX101 falls within textile category designation 647. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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 Mary Ryan at 646-733-3271.

Sincerely,

Robert B. Swierupski
Director,

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