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NY H88815

March 1, 2002

CLA-2-61:RR:NC:WA:361 NY H88815


TARIFF NO.: 6104.63.2030

Ms. Rebecca Fuentes, Atty in Fact
DFW International Services, Inc.
3025 Roy Orr Blvd
Grand Prairie, Texas 75050

RE: The tariff classification of a pair of polyurethane-coated women’s knit shorts from Taiwan.

Dear Ms. Fuentes:

In your letter dated February 22, 2002, you requested a classification ruling on behalf of Bollinger Industries. The sample was examined and returned to you previously.

The submitted sample is a pair of women’s shorts made from a polyurethane coated knit pile fabric. The pile consists of a ground fabric that is 53 percent cotton, 47 percent polyester and a pile of 100 percent nylon. The shorts feature an elasticized waistband and hemmed leg openings.

Since the shorts are made from laminated fabric, note 8 of Chapter 61 must be evaluated.

Chapter note 8:
Garments which are, prima facie, classifiable both in heading 6113 and in other headings of this chapter, excluding heading 6111, are to be classified in heading 6113.

Heading 6113:
Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907

Classification in these headings is further discussed in note 1 (c) to Chapter 60:

Note 1(c)
This chapter does not cover:
(c) knitted or crocheted fabric, impregnated, coated, covered or laminated, of chapter 59. However, knitted or crocheted pile fabrics, impregnated, covered or laminated, remain classified in heading 6001. Therefore, based on the requirements of these notes and headings, the shorts are not to be classified in heading 6113, but in the heading covering women’s shorts, that is, heading 6104.

Reference to Section XI, subheading note 2 to the Harmonized Tariff Schedule of the United States (HTS) is required in order to determine the fiber content.

Section XI, note 2 (in part):
(A) Products of chapters 56 to 63 containing two or more textile materials are to be regarded as consisting wholly of that textile material which would be selected under note 2 to this section for the classification of a product of chapters 50 to 55 consisting of the same textile materials. (B) For the application of this rule:
(b) In the case of textile products consisting of a ground fabric and a pile or looped surface no account shall be taken of the ground fabric;

Therefore, by application of this rule, the shorts are considered to be constructed from 100 percent nylon knit fabric.

The applicable subheading for the submitted shorts will be 6104.63.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’sshortsknitted or crocheted: Of synthetic fibers. The duty rate will be 28.6 percent ad valorem.

The shorts fall within textile category designation 648. Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be effected and should also be verified at the time of shipment.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Angela De Gaetano at 646-733-3052.


Robert B. Swierupski

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