CLA-2-62:RR:NC:TA:358 M83468
Kevin Maher
C Air
181 South Franklin Avenue
Valley Stream, NY 11581
RE: The tariff classification of boys’ board shorts from China
Dear Mr. Maher:
In your letter dated May 12, 2006, written on behalf of C-Life, you requested a classification ruling.
Submitted style 040606C, manufactured from woven fabric of 100% polyester that is coated by polyurethane, is an unlined garment, basically characterized by a drawstring that is threaded through a fully elasticized waistband and by a various pockets.
As you have requested, the sample garment is being returned.
Although you suggested classification under HTS 6210.40.5031, Mr. Kirschner has explained to you by telephone why this is not possible. The applicable subheading for this style will be 6203.43.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …boys’…shorts (other than swimwear)…of synthetic fibers, other, other, other, other, shorts, boys’, other. The duty rate will be 27.9 per cent 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 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 Kirschner at 646-733-3048.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division