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NY M86857




October 13, 2006

CLA-2-62:RR:NC:TA:N3:356 M86857

CATEGORY: CLASSIFICATION

TARIFF NO.: 6203.42.4051

Mr. Jeffrey J. Walton
Imports, Dept. 733IMP
Sears Roebuck & Co.
3333 Beverly Road. A3-369B
Hoffman Estates, IL 60179

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

Dear Mr. Walton:

In your letter dated September 18, 2006, you requested a tariff classification ruling. As requested, your sample will be returned.

Item MCVS072010 is a pair of men’s shorts constructed from 70% cotton, 30% nylon, woven fabric. The shorts fall at or above the knee and feature a full elasticized waistband with a textile belt inserted in the waistband; side seam pockets without drainage; a right rear zippered pocket without drainage; a polyester mesh knit liner; and hemmed leg openings.

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 Item MCVS072010 is imparted by the shorts.

The applicable subheading for Item MCVS072010 will be 6203.42.4051, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’trousers, bib and brace overalls, breeches and shorts: of cotton: other: other: shorts: men’s. The rate of duty is 16.6% 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/.

Item MCVS072010 falls within textile category 347. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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 646-733-3271.

Sincerely,

Robert B. Swierupski
Director,

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