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NY M82730




May 18, 2006

CLA-2-62:RR:NC:WA:357 M82730

CATEGORY: CLASSIFICATION

TARIFF NO.: 6210.40.5039

Mr. David J. Evan
Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 399 Park Avenue
25th Floor
New York, N.Y. 10022-4877

RE: The tariff classification of a man’s pair of board shorts from China

Dear Mr. Evan:

In your letter dated April 25, 2006, on behalf of your client, Foreign Resources Corporation, you requested a classification ruling.

The sample submitted, style number 40514, is a man’s pair of board shorts constructed of a shell of contrasting color inserts composed of a woven 100% polyester fabric that has a visible plastic coating on the inner surface. The shorts are not lined.

The shorts extend to the lower thigh area in length and have a banded waistband with a fly front opening secured by a hook and loop fastener and a tab with two eyelets on each side of the fly front opening that features a functional drawstring tightening that is threaded in a criss cross pattern through the eyelets. On the right side of the front waistband there is a slash at the top that opens to a small mesh pocket. The shorts have leg separations that are hemmed at the bottom.

The sample is being returned to you as you have requested.

The applicable subheading for the board shorts will be 6210.40.5039, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments made up of fabrics of heading 5602, 5603, 5903, 5906, or 5907: other men’s or boys’ garments: of man-made fibers: other: trousers, breeches and shorts: other. The duty rate will be 7.1 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

The board shorts fall within textile category designation 647. 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.

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 W. Raftery at 646-733-3047.

Sincerely,

Robert B. Swierupski
Director,

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