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HQ 955469

March 10, 1994

CLA-2 CO:R:C:T 955469 HP


TARIFF NO.: 6203.42.4060

Mr. Miguel Ruiz
Sig M. Glukstad, Inc.
P.O. Box 523730
Miami, FL 33126-1013

RE: Boys' woven cotton shorts.

Dear Mr. Ruiz:

This is in reply to your letter of October 19, 1993. That letter concerned the tariff classification, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), of shorts, assembled in Guatemala from U.S. components. Please reference your client Designs by Cappuccino, Inc., importer number 59-225796600. Your questions as to the appropriate country of origin marking of the merchandise will be answered in a separate correspondence.


The merchandise at issue consists of boys woven cotton shorts. The shorts are a pull-on type featuring an elastic waistband with a drawstring to adjust the fit. We assume for purposes of this letter that the shorts are not being imported as parts of playsuits.


How are the shorts classified under the HTSUSA?


The General Rules of Interpretation (GRIs) to the HTSUSA govern the classification of goods in the tariff schedule. GRI 1 states, in pertinent part, that such "classification shall be determined according to the terms of the headings and any rela- tive section or chapter notes. . . ." Goods which cannot be classified in accordance with GRI 1 are to be classified in accordance with subsequent GRIs, taken in order. Heading 6203, HTSUSA, provides for trousers, bib and brace overalls, breeches and shorts. The shorts at issue are appropriately classified herein.


As a result of the foregoing, the instant merchandise is classified under subheading 6203.42.4060, HTSUSA, textile cate- gory 347, as boys' shorts of cotton. The applicable rate of duty from Guatemala is 17.7 percent ad valorem.

The designated textile and apparel category may be sub- divided into parts. If so, visa and quota requirements applic- able to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent negotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an issuance of the U.S. Customs Service, which is updated weekly and is available at your local Customs office.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories, you should contact your local Customs office prior to importing the merchandise to determine the current status of any import restraints or requirements.

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.


John Durant, Director
Commercial Rulings Division

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