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NY J89708

October 16, 2003

CLA-2-62:RR:NC:TA:358 J89708


TARIFF NO.: 6211.11.1020; 6210.40.5050; 6203.43.4040

Ruth Hayd
Kohl’s Department Stores
N56 W17000 Ridgewood Drive
Menomonee Falls, WI 53051

RE: The tariff classification of swim trunks and shorts for boys’ wear from Taiwan

Dear Ms. Hayd:

In your letter dated October 8, 2003 you requested a classification ruling.

Submitted style TB14802 for toddlers, manufactured from a woven outershell of 100% polyester, is characterized by shorts legs, a fully elasticized waistband, and a mesh liner; whereas submitted style TB 14804 for toddlers, manufactured from a woven outershell of 100% nylon, is characterized by short legs, a mesh liner, various pockets, and an adjustable drawstring which is threaded through the metal grommets which are located on textile tabs, which are sewn into the front of the fully elasticized waistband.

Submitted style BL14802 for boys in sizes 4-7X, differs from the preceeding style in its manufacture from a woven outershell of 100% nylon, which appears to be coated on its inner surface.

Submitted style BT14803 for boys in sizes 8-20, manufactured from a woven outershell of 100% polyester, is styled as are the two preceeding styles. Although you have described this style as swimwear, it is precluded from such classification in boys' sizes 8-20 because the adjustable drawstring does not encircle the waist.

As you have requested, the sample garments are being returned.

The applicable subheading for styles TB14804 and TB14802 will be 6211.11.1020, Harmonized Tariff Schedule of the United States (HTS), which provides for swimwearboys’, of man-made fibers, boys’; and the applicable subheading for style BT14803 will be 6203.43.4040, which provides for boys’shorts (other than swimwear)of synthetic fibers, other, other, other, other, other, shorts, boys’, other. The duty rates will be 28 and 28.1 per cent ad valorem, respectively.

The applicable HTS subheading for style BL14802 will be 6210.40.5050, which provides for garments, made up of fabrics of heading 5602, 5603, 5903, 5906, or 5907; otherboys’ garments; of man-made fibers; other; other. The duty rate will be 7.2 per cent ad valorem.

Style BT14803 falls within textile category designation 647 and the other styles fall within category 659. 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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 Kirschner at 646-733-3048.


Robert B. Swierupski

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