United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1997 NY Rulings > NY A87019 - NY A87083 > NY A87022

Previous Ruling Next Ruling
NY A87022

September 6, 1996

CLA-2-61:RR:NC:WA:361 A87022


TARIFF NO.: 6104.62.2030

Oxford Industries, Inc.
222 Piedmont Avenue, N.E.
Atlanta, GA 30308

RE: The Tariff Classification of Women's Shorts from Taiwan.

Dear Mr. Chubb:

In your letter dated August 21, 1996, you requested a tariff classification ruling for women's shorts. The sample is being returned, as you requested.

The shorts, style 4794, are constructed from 90% cotton, 10% polyester crocheted openwork fabric. The pull-on shorts have a half inch elasticized waistband and hemmed bottom.

You have stated that the shorts are intended to be worn as a beach cover-up and have indicated that, due to the openwork fabric, they should be classified in heading 6114 as an "other garment." Notwithstanding these factors, the submitted garment meets the definition of shorts, and there is no reason to disregard classification in the heading in which this garment is specifically named, in accordance with GRI 1. Neither their use as a beach cover-up, nor the fact that they are constructed from openwork fabric, precludes such classification.

The applicable subheading for style 4794 will be 6104.62.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knit shorts of cotton. The rate of duty will be 16.3 percent ad valorem.

The shorts fall within the textile category designation 348. Based upon international textile trade agreements, garments imported from Taiwan are subject to a visa requirement 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 Part 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.

If you have any questions regarding the ruling, contact National Import Specialist Angela De Gaetano at 212-466-5540.


Roger J. Silvestri

Previous Ruling Next Ruling

See also: