CLA-2:RR:NC:TA:N3:356 K80473
Ms. Alice Liu
Atico International USA, Inc.
P. O. Box 14368
Ft. Lauderdale, FL 33302
RE: The tariff classification of men’s knit shorts from Cambodia.
Dear Ms. Liu:
In your letter dated October 22, 2003, you requested a tariff classification ruling. As requested, your samples will be returned.
Item C62A1103 is a pair of men’s shorts constructed from 100 percent cotton, jersey knit fabric. The shorts feature a covered elastic waistband; a one button fly; side seam pockets; piping along the side of each leg; and hemmed leg openings.
Item C62A1104 is a pair of men’s shorts constructed from 100 percent cotton, jersey knit fabric. The shorts feature a tunnel elastic waistband with an outside drawstring; a fly front opening with a single snap closure; side seam pockets; cargo pockets on each leg with flaps and double snap closures; and hemmed leg openings.
Although you describe Item C62A1103 as sleep shorts, garments of this type are considered to be multi-use garments, designed for wear in a variety of situations in and around the home. As such, they are not classified in heading 6107, which is limited to garments designed for wear only to bed.
The applicable subheading for Items C62A1103 and C26A1104 will be 6103.42.1050, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s and boys’… trousers, … breeches and shorts, knitted or crocheted: of cotton: shorts: men’s. The rate of duty will be 16.2 percent ad valorem.
Items C62A1103 and C62A1104 fall within textile category designation 347. Based upon international textile trade agreements, products of Cambodia are subject to visa requirements and quota restraints.
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 Mary Ryan at 646-733-3271.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division