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NY 812665

AUGUST 18, 1995

CLA-2-61:S:N:N5:356 812665


TARIFF NO.: 6103.42.1050

Ms. Ludene Murphree
The Gap, Inc.
Two Harrison Street
San Francisco CA 94105

RE: The tariff classification of men's knit shorts from Macau. Dear Ms. Murphree:

In your letter dated July 14, 1995, you requested a tariff classification ruling.

Style number 716022 is a pair of men's boxer style shorts constructed from 100 percent cotton, finely knit fabric which you describe as a pique jersey knit. The garment features a covered elastic waistband; a one button fly front; and hemmed leg openings.

Style number 716032 is a pair of men's boxer style shorts constructed from 100 percent cotton, double face jersey knit fabric. The garment features a covered elastic, tunnel waistband with an outside drawstring; a three button fly front; and rib knit edging which finishes the leg openings.

As requested, your samples will be returned.

You stated in your correspondence that the garments are intended to be worn as shorts for lounging and casual wear. Consequently, the applicable subheading for Style numbers 716022 and 716032 will be 6103.42.1050, Harmonized Tariff Schedule of the United States (HTS), which provides for: men's or boys's ... shorts (other than swimwear), knitted or crocheted: of cotton: shorts: men's. The duty rate will be 17 percent ad valorem.

Style numbers 716022 and 716032 fall within textile category designation 347. Based upon international textile trade agree-ments, products of Macau are subject to visa requirements and quota restraints.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations 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 internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

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 already been filed, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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