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NY 851868

May 14, 1990

CLA-2-62:S:N:N3-I:360 851868


TARIFF NO.: 6204.63.3532

Mr. David Kennedy
W.Y. Moberly, Inc.
P.O. Box 164
Sweetgrass, Montana 59484

RE: The tariff classification of unisex shorts from Canada.

Dear Mr. Kennedy:

In your letter dated March 14, 1990, received by this office on April 25, 1990, on behalf of your client, Typhoon Sportswear Ltd., you requested a tariff classification ruling.

The submitted sample, style name: ULU/Snowboard Short, is a pair of shorts which are cut and sewn from 100% nylon woven fabric. The shorts cannot be identified as either a garment for men or boys' or as a garment for women or girls'. The garment features a foam pad on the rear, which is sandwiched between the outershell and an additional-outermost-layer of woven nylon fabric. The foam pad is held in place to the two layers of fabric by parallel rows of quilt stitching.

The shorts also feature a full lining; a fully elasticized waistband with a tunnel drawstring; a zip fly front; two front pockets secured by zipper closures; and a triangle-shaped textile label, bearing a logo, located near the opening for the right leg.

The applicable subheading for the garment will be 6204.63.3532, Harmonized Tariff Schedule of the United States (HTS), which provides for women's shorts of synthetic fibers. The rate of duty, if this merchandise is considered "goods originating in the territory of Canada", will be 24.3 percent ad valorem under the Special duty rate column. Otherwise, the merchandise will be dutiable at 30.4 percent ad valorem.

The shorts fall within textile category designation 648. Based upon international textile trade agreements, products of Canada are not presently subject to textile restraints. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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