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NY N007843





March 30, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6203.42.4051

Mr. Charles Spoto
Alba Wheels Up International, Inc.
150-30 132nd Avenue, Suite 208
Jamaica, NY 11434

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

Dear Mr. Spoto:

In your letter dated March 1, 2007, you requested a tariff classification ruling on behalf of Oved Apparel Corp. As requested, your sample will be returned.

Style A40P66 is a pair of men’s shorts constructed from 100% cotton, woven fabric. The shorts feature a flat waistband with five belt loops, an inside drawstring at the waist, a fly front opening with a zippered closure, a snap closure on the waistband, quarter pockets on the front panels, a welt pocket on the upper left leg, a patch pocket with a flap on the upper right leg, patch pockets with flaps and button closures on the front of each leg above the hem, two rear patch pockets with flaps, and hemmed leg openings.

Although you state that the shorts have a polyacrylic coating and are water resistant, they are not classifiable as such because there are no tariff provisions for water resistant shorts. Consequently, the applicable subheading for Style A40P66 will be 6203.42.4051, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s and boys’ trousers, . . . and shorts (other than swimwear): of cotton: other: other: men’s shorts. 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/.

Style A40P66 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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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