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NY N006686




March 9, 2007

CLA-2-61:RR:NC:TA:N3:356

CATEGORY: CLASSIFICATION

TARIFF NO.: 6203.42.4051

Ms. Rita Wenzel
Dress Barn Inc.
30 Dunnigan Drive
Suffern, NY 10901

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

Dear Ms. Wenzel:

In your letter dated February 2, 2007, you requested a classification ruling. As requested, your sample will be returned.

Style 41515 is a pair of men’s shorts constructed from 100% cotton, woven twill fabric. The shorts have a flat waistband with five belt loops; an inner drawstring; a fly front opening with a zipper closure and a button at the waistband; inset slash pockets at each side; two rear inset pockets with buttoned flaps; cargo pockets with buttoned flaps on each leg; and raw edges at the leg openings. There is a woven textile belt with a double D-ring closure inserted through the belt loops. You have stated that you will import the same garment in different colors and sizes as Styles 41514, 41516, 41517 and 41518.

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 the garment is imparted by the shorts.

The applicable subheading for Styles 41514, 41515, 41516, 41517 and 41518 will be 6203.42.4051, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ breeches or shorts: of cotton: other: other: other: shorts: men’s. The duty rate will be 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/.

Styles 41514, 41515, 41516, 41517 and 41518 fall within textile category designation 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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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