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NY N022999




February 8, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6203.43.4040

Mr. Paul Anuschat
Geo. S. Bush & Co., Inc.
P.O. Box 8829
Portland, Oregon 97208-8829

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

Dear Mr. Anuschat:

In your letter received by this office February 6, 2008, on behalf of your client Fred Meyer, Inc., The Kroger Co., you requested a tariff classification ruling. Two samples were submitted with your request. The samples will be returned to you.

Style No. 89-4250 is a boys’ polyester woven board short. It has a full mesh polyester liner, a flat waistband, two tabs at the center front waistband with four grommets and lace-up closure, a fly front with hook and loop closure, a cargo leg pocket with mesh fabric pocket bag and pocket flap with hook and loop closure, a rear welt pocket with mesh fabric pocket bag and pocket flap with zipper closure, side entry pockets with mesh fabric pocket bags and hemmed leg openings. The submitted garment is a large boys’ size medium (10-12).

Style No. 87-4250 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 lace-up closure, a fly front with hook and loop closure, a rear welt pocket with mesh fabric pocket bag and pocket flap with zipper closure, side entry pockets with mesh fabric pocket bags and hemmed leg openings. The submitted garment is a small boys’ size medium (5-6).

You state that both styles will be marketed as swimwear. Style No. 89-4250 lacks certain features of boys’ swim shorts, namely, an elasticized waistband through which a drawstring is threaded. Style No. 87-4250, while it has a partially elasticized rear waistband, lacks an elasticized waistband through which a drawstring is threaded. Therefore, the general designs of the styles preclude their classification as swimwear. See Hampco Apparel, Inc. v. United States, Slip Op. 88-12.

The applicable subheading for Style No. 89-4250 and Style No. 89-4250 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.

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/.

Both styles fall 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 Bruce Kirschner at 646-733-3048.

Sincerely,

Robert B. Swierupski
Director,
National Commodity

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