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NY K86587

June 10, 2004
CLA-2-62:RR:NC:WA:355 K86587


TARIFF NO.: 6203.43.4030

Ms. Lori J. Pender
Columbia Sportswear Company
14375 NW Science Park Drive
Portland, OR 97229

RE: The tariff classification of men’s shorts from India

Dear Ms. Pender:

In your letter dated May 26, 2004, you requested a classification ruling.

You submitted two samples of men’s shorts which you identified as styles AM4037 and TM4073. In your letter you refer to them as swimshorts. These garments will be returned as you have requested.

Style AM4037 is a pair of men’s shorts constructed of 100% polyester woven fabric. The garment features an elasticized waistband with a drawcord, two side pockets with mesh pocket fabric for drainage, a zippered pocket over the left side seam that also has mesh pocket fabric, and a zippered back pocket, again with mesh pocket fabric. The garment has an inner liner made of crepe material.

Style TM4073 is a pair of men’s shorts constructed of 100% nylon woven fabric. The garment features an elasticized waistband with an elastic drawcord, two side pockets and a back pocket and a zippered pocket over the left side seam. You state that although the pockets of the submitted sample are constructed of crepe fabric, this pocket fabric will be changed to a polyester mesh fabric similar to that of style AM4037. The mesh fabric of style AM4037 is an openwork mesh fabric. The liner of style TM4073, like that of AM4037, is made of crepe fabric.

Both of these garments have liners made of lightweight crepe material. You believe that this crepe material satisfies the second criterion of the Hampco Apparel, Inc. court case which establishes the criteria for determining a garment to be swimwear. The second enumerated criterion of this case is whether the garment has an inner lining of lightweight material, namely, nylon tricot. You cite Headquarters Ruling Letter 952322 in support of your opinion. That ruling states, in part: “Customs will not interpret the court’s wording so narrowly as to say that for a garment to be considered swimwear its inner lining must be of nylon tricotWhen determining the classification of a garment with an inner lining of a material other than nylon tricot, Customs will consider the material from which the lining is made and whether it is of a type generally used in the manufacture of swimwear.” Although we agree that the crepe is a lightweight material, it is not of the type that is generally used in the manufacture of men’s swimwear.

The applicable subheading for styles AM4037 and TM4073 will be 6203.43.4030, Harmonized Tariff Schedule of the United States (HTS), which provides for Men’s or boys’ trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other: Other: Other: Shorts: Men’s. The duty rate will be 27.9% ad valorem.

Styles AM4037 and TM4073 fall within textile category designation 647. Based upon international textile trade agreements products of India 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 Camille R. Ferraro at 646-733-3046.


Robert B. Swierupski

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