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NY N018980




November 2, 2007

CLA-2-62:OT:RR:NC:3:358

CATEGORY: CLASSIFICATION

TARIFF NO.: 6203.43.4040; 6210.40.5050

Ms. Fifi Pudjijanto
Gap Inc.
2 Folsom Street
San Francisco, CA 94105

RE: The tariff classification of boys’ woven shorts and swim trunks from Indonesia.

Dear Ms. Pudjijanto:

In your letter dated October 22, 2007 you requested a tariff classification ruling. Three samples were submitted with your request. The samples will be returned to you.

Style SHT301 Camo Print is a boys’ polyester woven board short. It has a full mesh polyester liner, a partially elasticized rear waistband, a flat front waistband, two tabs at the center front waistband with four grommets and a lace-up closure, a fly front with hook and loop closure, cargo leg pockets with drainage holes and pocket flaps with hook and loop closures and hemmed leg openings. The inner face of the outer shell fabric has a polyurethane coating.

Style SHT308 Skull Print is a boys’ polyester woven board short. It has a full mesh polyester liner, a partially elasticized rear waistband, a flat front waistband, two tabs at the center front waistband with four grommets and a lace-up closure, a fly front with hook and loop closure, a rear welt pocket with hook and loop closure and hemmed leg openings. The inner face of the outer shell fabric has a polyurethane coating.

Style SWM298 Solid Swim Print is a boys’ polyester woven swim trunk. It has a full mesh polyester liner, a fully elasticized waistband, a functional drawstring around the waist, cargo leg pockets with drainage holes and pocket flaps with hook and loop closures and hemmed leg openings. The inner face of the outer shell fabric has a polyurethane coating.

For tariff purposes, the shell fabric of Style SHT301 Camo Print and Style SHT308 Skull Print is not visibly coated with polyurethane. For tariff purposes, the shell fabric of Style SWM298 Solid Swim Print is visibly coated with polyurethane.

You state that the three styles will be marketed as swimwear. Style SHT301 Camo Print and Style SHT308 Skull Print lack a key feature of boys’ swim shorts, namely, an elasticized waistband through which a drawstring is threaded. Consequently, the applicable subheading for these two styles will be 6203.43.4040, 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, shorts, boys’. The rate of duty is 27.9% ad valorem.

The applicable subheading for Style SWM298 Solid Swim Print will be 6210.40.5050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s or boys’ garments, of man-made fibers, having an outer surface impregnated, coated, covered or laminated with rubber or plastics material which completely obscures the underlying fabric, other, other. The rate of duty is 7.1% 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 SHT301 Camo Print and Style SHT308 Skull Print fall within textile category 647. Style SWM298 Solid Swim Print falls within textile category 659. 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 Bruce Kirschner at 646-733-3048.

Sincerely,

Robert B. Swierupski
Director,
National Commodity

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