CLA-2-62:RR:NC:TA:358 L81293
David J. Evan
Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP
399 Park Avenue
New York, NY 10022-4877
RE: The tariff classification of shorts from Indonesia
Dear Mr. Evan:
In your letter dated December 14, 2004, written on behalf of Ann Taylor, you requested a classification ruling.
Submitted style 119417, manufactured from woven fabric of 100% cotton, is an unlined pair of shorts for infants’ wear, characterized by a partially elasticized waistband, by a mock fly-front, and by various pockets.
Submitted style 119416 for toddler girls differs by a waistband that snaps together above a zippered, fly front.
As you have requested, the sample garments are being returned.
The applicable subheading for style 119417 will be 6209.20.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for babies’ garments…of cotton, other, …shorts, except those imported as parts of sets; and for style 119416 will be 6204.62.4065, HTS, which provides for …girls’…shorts (other than swimwear),…of cotton, other, other, other, shorts, girls’, other. The duty rates will be 14.9 and 16.6 percent ad valorem, respectively .
The infants’ sized style falls within textile category designation 239 and the toddlers’ within 348. 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