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NY L82444

March 9, 2005

CLA-2-62:RR:NC:TA:N3:356 L82444


TARIFF NO.: 6107.12.0010; 6203.43.4030

Ms. Rebecca A. Montgomery
New Balance Athletic Shoe, Inc.
10 International Way
Lawrence, MA 01843

RE: The tariff classification of men’s woven running shorts with detachable briefs from Taiwan.

Dear Ms. Montgomery:

In your letter dated February 4, 2005, you requested a tariff classification ruling. As requested, your sample will be returned.

Style MRS6113 is a pair of men’s running shorts with detachable briefs. The shorts are constructed from 88 percent polyester, 12 percent spandex, woven fabric and feature a flat front waistband with adjustable tunnel elastic at the back; a zippered fly with a single snap at the waistband; slant pockets at each side; a zippered mesh pocket at the center back that is designed to hold a personal listening device; a rubber patch with an opening to accommodate a headphone wire; and hemmed legs with side slits.

The detachable briefs are constructed from 97 percent nylon, 3 percent spandex, finely knit fabric and have a double fabric waistband that is approximately one inch wide and elasticized leg openings. The briefs are attached to the shorts at each side by means of a fabric or elastic strip that is sewn to the outside of the briefs at the waistband and buttoned to the inside waistband of the shorts. You state that the wearer may choose to wear the shorts with or without the briefs and, if wearing the briefs, may wear them attached to the shorts at each side or not attached.

The applicable subheading for the shorts of Style MRS6113 will be 6203.43.4030, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s or boys’ trousers, . . . and shorts (other than swimwear): of synthetic fibers: other: other: other: other: shorts: men’s. The rate of duty is 27.9 percent ad valorem.

The applicable subheading for the briefs of Style MRS6113 will be 6107.12.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s or boys underpants, briefs, . . . and similar articles, knitted or crocheted: underpants and briefs: of man-made fibers: men’s. The rate of duty is 14.9 percent ad valorem.

The shorts of Style MRS6113 fall within textile category designation 647. The briefs of Style MRS6113 fall within textile category designation 652. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

You have also inquired about the country of origin marking for the shorts and the briefs. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the United States shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.

As provided in section 134.41 (b), Customs Regulations (19 CFR 134.41 (b)), the country of origin marking is considered conspicuous if the ultimate purchaser in the U.S. is able to find the marking easily and read it without strain. Section 134.1(d), Customs Regulations (19 CFR 134.1(d)) defines the “ultimate purchaser” generally as the last person in the United States who will receive the article in the form in which it is imported. Since the sample garments are intended for retail sale, the retail customer is considered the ultimate purchaser for the purpose of country of origin marking.

In the present situation, the shorts and the briefs may be worn separately. As such, each garment must be marked with the country of origin in order to satisfy the requirements of Section 304 of the Tariff Act (19 U.S.C. 1304) and 19 CFR Part 134. The usual and preferred marking is in the center rear waistband.

Textile fiber products imported into the United States must also be labeled in accordance with the Textile Fiber Products Identification Act (15 USC 70 through 70k) and the rules promulgated thereunder by the Federal Trade Commission. Therefore, we suggest that you contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, Washington, DC 20508 for advice concerning the requirements under this Act or obtain information at the Federal Trade Commission website at www.ftc.gov.

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 Mary Ryan at 646-733-3271.


Robert B. Swierupski

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