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NY M86661




October 6, 2006

CLA-2-62:RR:NC:TA:N3:356 M86661

CATEGORY: CLASSIFICATION

TARIFF NO.: 6203.43.4030

Ms. Kay Morrell
JCPenney Purchasing Corporation
6501 Legacy Drive, MS 2222
Plano, TX 75024-3698

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

Dear Ms. Morrell:

In your letter dated September 12, 2006, you requested a tariff classification ruling. As requested, your sample will be returned.

JCPenney Style 7123 is a pair of men’s shorts constructed from 100% polyester, woven fabric. The shorts have an elasticized rear waistband with a non-elasticized flat front waistband; two front lace up tabs with a fully functional drawstring; a fly front opening with a hook and loop closure; a 100% polyester mesh liner; a small front key pocket; a rear right patch pocket with a flap and a hook and loop closure; and hemmed leg openings.

Although you suggest classification for this garment as swimwear in 6211.11 1010, HTSUS, swim trunks must have an elasticized waistband. The submitted sample has a partially elasticized waistband in the back that encompasses less than half of the waist when fully extended. Consequently, the applicable subheading for JCPenney Style 7123 will be 6203.43.4030, Harmonized Tariff Schedule of the United States (HTSUS), 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% 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/.

JCPenney Style 7123 falls within textile category 647. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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 646-733-3053

Sincerely,

Robert B. Swierupski
Director,

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