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NY M87238





November 14, 2006

CLA-2-62:RR:NC:TA:N3:356 M87238

CATEGORY: CLASSIFICATION

TARIFF NO.: 6203.43.4030

Ms. Carolyn B. Malina
Lands’ End, Inc.
2 Lands’ End Lane
Location #22-290
Dodgeville, WI 53595

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

Dear Ms. Malina:

This letter replaces NY M85691 that was issued to you on September 7, 2006. In that letter, Style 67646, 191591 was classified as shorts in HTS 6203.43.4030. On October 12, 2006, you submitted a redesigned sample of Style 67646, 191591, as well as the original sample, and requested a revised tariff classification ruling. As requested, your samples will be returned.

The original garment, Style 67646, 191591, was described as a “Men’s Outrigger Cargo Short.” The garment was constructed from 100% nylon, woven fabric and had a flat front waistband with an elasticized rear waistband, an inner drawstring, seven belt loops, a fly front opening with a zipper closure, a button at the waistband, a 100% polyester mesh knit liner, a key pocket on the inner right side with a flap and a hook and loop closure, front quarter pockets with mesh knit pocket bags, double cargo pockets with flaps and hook and loop closures on the front of each leg, two rear patch pockets with flaps and hook and loop closures, and hemmed legs. The shorts were not considered swimwear because the double cargo pockets and the rear patch pockets lacked sufficient drainage.

The redesigned version of Style 67646, 191592 is constructed from 100% nylon, woven fabric and features a fully elasticized waistband through which a drawstring is threaded, an adjustable web belt with a plastic buckle inserted through the waistband, a fly front opening with a zipper closure, a button at the waistband, an inner support liner of lightweight 100% polyester mesh knit fabric, a key pocket on the inner right side with a flap and a hook and loop closure, front quarter pockets with mesh knit pocket bags, two cargo pockets with flaps and hook and loop closures on the front of each leg, a small slit drainage hole on the inside of each front cargo pocket, two rear patch pockets with flaps and hook and loop closures, a narrow mesh knit insert at the bottom of the rear patch pocket linings, and hemmed legs.

You ask if the redesigned Style 67646, 191592 can be classified as swimwear of subheading 6211.11.

In Hampco Apparel, Inc. v. United States, 12 CIT 92 (1988), the Court of International Trade stated that three factors must be present if a garment is to be considered swimwear for tariff purposes:

The garment has an elasticized waistband through which a drawstring is threaded, The garment has an inner lining of lightweight material, namely nylon tricot, and The garment is designed and constructed for swimming.

Style 67646, 191592 features an elasticized waistband through which a drawstring is threaded and an inner support liner of lightweight material. However, the cargo pockets feature small, slit, stitched holes that do not facilitate drainage, and all the pockets drain internally (facing the leg), which is atypical of swimwear. In addition, the style is labeled as “cargo shorts” not swimwear. Even in those instances where the first two factors enumerated by the court in Hampco are present, the third factor (the garment is designed and constructed for swimming) must still be present. Where the third factor is lacking, the article will be considered shorts.

Consequently, the item is not classifiable as swimwear in subheading 6211.11, but as multi-purpose shorts in heading 6203. 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 applicable subheading for Style 67646, 191591 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/.

Style 67646, 191591 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 646-733-3271.

Sincerely,

Robert B. Swierupski
Director,

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