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NY I87657

November 8, 2002

CLA-2-62:RR:NC:WA:355 I87657


TARIFF NO.: 6203.42.4060

Mr. Ray Meighan
Federated Merchandising Group
11 Penn Plaza
New York, NY 10001

RE: The tariff classification of boys’ shorts from Taiwan

Dear Mr. Meighan:

In your letter dated November 4, 2002, you requested a classification ruling.

You submitted a sample of a boys’ lower body garment identified as style SW30. You describe the garment as a boy’s woven swimwear short, and state that the fiber content of the outer short is 70 percent cotton and 30 percent nylon. The garment features an elasticized waistband with a cord running through it. The cord forms a continuous loop and is tightened by means of a barrel clasp. It is not designed to knot closed; it does not mimic the function of a conventional drawcord. The garment also features an interior knit mesh liner made of 100 percent polyester fabric, two side seam pockets with mesh pocket lining fabric, and two cargo pockets, each placed over a side seam. These cargo pockets have large grommet holes for drainage.

The applicable subheading for style SW30 will be 6203.42.4060, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s or boys’ trousers, bib and brace overalls, breeches and shorts, of cotton. other, shorts, boys’ other. The duty rate will be 16.8 percent ad valorem.

Style SW30 falls within textile category designation 347. 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 affected 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 Camille R. Ferraro at 646-733-3046.


Robert B. Swierupski

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