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NY N023166




March 13, 2008

CLA-2-61:OT:RR:NC:3:353

CATEGORY: CLASSIFICATION

TARIFF NO.: 6103.43.1550

Mr. Thomas G. Travis
Ms. Jo Harris
Sandler, Travis & Rosenberg, P.A.
The Waterford
5200 Blue Lagoon Drive
Miami, FL 33126-2022

RE: The tariff classification of novelty short and hat sets from China.

Dear Mr. Travis:

In your letter dated February 7, 2008, on behalf of ISACO, you requested a classification ruling. As requested, the samples will be returned to you.

The submitted samples are Style #s 5801 and 5802, which you refer to as “Santa Claus Boxers and Hat Sets”. The articles consist of a novelty short and Santa Claus hat packaged together for retail sale.

Style 5801 is a pair of men’s novelty shorts constructed from 100% polyester, finely knit, crushed velvet fabric. The shorts have a self-fabric, contrasting color, covered elastic waistband; a woven fabric patch with a belt buckle design at the center front waistband; a fly front opening with an exposed one button closure; and knit pile, faux fur overlays at the leg openings. The matching Santa hat is made of the same fabric as the shorts with faux fur trim at the base.

Style 5802 is a pair of men’s novelty shorts constructed from 100% polyester, finely knit, crushed velvet fabric. The shorts have a self-fabric, contrasting color, covered elastic waistband; a woven fabric patch with a belt buckle design at the center front waistband; a fly front opening with a concealed one button closure; and knit pile, faux fur overlays at the leg openings. The matching Santa hat is made of the same fabric as the shorts with faux fur trim at the base.

General Rule of Interpretation (GRI) 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods “shall be classified as if they consisted of the material or component which gives them their essential character.” In this case, the short imparts the essential character of the set.

Although you suggest classification as other garments in heading 6114, this office believes the items are more specifically described as shorts.

The applicable subheading for Style #s 5801 and 5802 will be 6103.43.1550, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ trousers, breeches and shorts (other than swimwear), knitted or crocheted: of synthetic fibers: trousers, breeches and shorts: other: shorts: men’s. The rate of duty is 28.2% 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 #s 5801 and 5802 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. 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.

Please note that the issue of classification of the Style #5800 Santa Claus Boxer and Hat Set has been forwarded, under Control # N024796, to Customs Headquarters, Office of Rulings and Regulations. That office will issue a ruling regarding the classification of the merchandise.

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 Kenneth Reidlinger at 646-733-3053.

Sincerely,

Robert B. Swierupski
Director,

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