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NY D85403

December 30, 1998

CLA-2-61:RR:NC:WA:361 D85403


TARIFF NO.: 6104.62.2030

Mr. Crispin N. Flores
Corrigan Dispatch Co.
Box 1072
1623 Industrial Blvd.
Hidalgo, Texas 78557-1072

RE: The tariff classification of a pair of women's knit shorts from Mexico.

Dear Mr. Flores:

In your letter dated November 30, 1998, you requested a tariff classification ruling for a pair of shorts on behalf of Overseas Manufacturing Systems of America, Inc. The sample is being returned, as you requested.

Style 182000WH is a pair of woman's shorts constructed from 90% cotton, 10% spandex knit fabric. The pull-on shorts feature a covered elasticized waistband, and a hemmed bottom of each leg. There is also a small triangular insert at the crotch, said to be for wicking perspiration away from the skin.

In your submission, you have indicated that these are "sports shorts" for use during exercise, and proposed a classification in heading 6114. The Explanatory Notes for heading 6114 state, in part:

This heading covers knitted or crocheted garments which are not included more specifically in the preceding headings of this Chapter.

Since the shorts are included more specifically in a prior heading, heading 6104, heading 6114 is not appropriate.

The applicable subheading for the shorts will be 6104.62.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knit shorts, of cotton. The general rate of duty will be 16 percent ad valorem.

You also asked whether subheading 9906.61.23 would be applicable, assuming that the goods were considered originating in accordance with General Note 12(t) of the Harmonized Tariff Schedule of the United States. The above noted subheading applies to merchandise classified in subheading 6114.20.00. Since these shorts are not classified in that subheading, the chapter 99 number you cited is not applicable. In addition, there is no similar provision for shorts classified in subheading 6104.62.

The shorts fall within textile category 348. Based upon international textile trade agreements, this garment, made in Mexico, if not originating in accordance with General Note 12(t) of the Harmonized Tariff Schedule of the United States, will be 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.


Robert B. Swierupski

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