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NY M80617




March 23, 2006

CLA-2-62:RR:NC:TA:N3:356 M80617

CATEGORY: CLASSIFICATION

TARIFF NO.: 6203.43.4030

Ms. Carolyn B. Malina
Lands’ End, Inc.
5 Lands’ End Lane
Dodgeville, WI 53595

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

Dear Ms. Malina:

In your letter dated February 20, 2006, you requested a classification ruling. As requested, your sample will be returned.

Style 69061, identified as a pair of men’s outrigger water shorts, is constructed from 100% nylon, woven fabric. The shorts have a tunnel elastic waistband with a single belt loop; a 100% polyester mesh liner; a fly front opening with a zipper closure; a snap at the waistband; side seam pockets; a small pocket on the inner right side with a flap and a hook and loop closure; a rear right zippered pocket; and hemmed leg openings. The shorts also have a woven textile belt with a buckle closure threaded through the waistband.

The shorts and the belt are sold together at retail as a unit. They are adapted to each other, are mutually complementary and together form a whole that would not normally be offered for sale in separate parts. As such, they meet the definition of a composite good found in the Explanatory Notes to the General Rules of Interpretation, 3(b). The essential character of Style 69061 is imparted by the shorts.

The applicable subheading for Style 69061 will be 6203.43.4030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’breeches and shorts: of synthetic fibers: other: other: other: other: shorts: men’s. The duty rate will be 27.9% ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

Style 69061 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 Ran at 646-733-3271.

Sincerely,

Robert B. Swierupski
Director,

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