CLA-2-61:RR:NC:TA:N3:356 K84650
Ms. Anna Lynn
Augusta Sportswear
P.O. Box 14939
Augusta, GA 30919-0939
RE: The tariff classification of men’s and boys’ knit shorts from Mauritius.
Dear Ms. Lynn:
In your letter dated March 29, 2004, you requested a tariff classification ruling. As requested, your sample will be returned.
Style 990 is a pair of men’s shorts constructed from 60 percent cotton, 40 percent polyester, finely knit jersey fabric. The shorts have an elastic waistband and hemmed leg openings and will be imported in men’s sizes Small through 3XL. The same garment will be imported in boys’ (youth) sizes XS through Large as Style 991.
The applicable subheading for Style 990 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 general rate of duty will be 16.1 percent ad valorem.
The applicable subheading for Style 991 will be 6103.42.1070, 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: boys’: other. The general rate of duty will be 16.1 percent ad valorem.
Styles 990 and 991 fall within textile category designation 347. Based upon international textile trade agreements, products of Mauritius are subject to visa requirements.
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 this ruling letter 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 this ruling, contact National Import Specialist Mary Ryan at 646-733-3271.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division