CLA-2-61:SF G03 D82054
Roy Balasuriya
Bassett Clothing Inc.
111 Prospect Street
Stamford, CT 06901
RE: The tariff classification of boys' boxer shorts from Sri
Lanka
Dear Mr. Balasuriya:
In your letter dated September 1, 1998 you requested a
tariff classification ruling.
You have submitted four pairs of boxer shorts. Two samples
are knit and two are woven. Style 22107 is made from a fine knit
fabric which you state is 60% cotton and 40% polyester. This
style is a pair of pull on shorts with an elasticized waistband.
The legs are finished with a band of contrasting color fabric
which extends below the hem line giving the appearance of one
pair of shorts being worn over another pair. Style 22109 is
similar to the above item but lacks the band of contrasting color
fabric around the legs. You have indicated that both of these
styles will be imported in printed and solid colors.
The sample representing both Styles 22015 and 22017, is made
from a plaid woven fabric which you state is 100% cotton. This
style is a pair of pull on shorts with an elasticized waistband,
hemmed legs and stitching which simulates a fly front. The
sample representing both Styles 62313 and Style 62315, is made
from woven fabric which you state is 60% polyester and 40%
cotton. This style is identical to the previously described
sample.
You have indicated that all of these shorts will be labeled
"Small", "Medium" or "Large" and cover boys' size range of 5
through 14.
The applicable subheading for the knit shorts, Styles 22107
and 22109 will be 6103.42.1070, Harmonized Tariff Schedule of the
United States (HTS), which provides for Men's or boys' suits,
ensembles, suit-type jackets, blazers, trousers, bib and brace
overalls, breeches and shorts (other than swimwear), knitted or
crocheted: Trousers, bib and brace overalls, breeches and
shorts: Of cotton: Trousers, breeches and shorts: Shorts: Boys':
Other. The rate of duty will be 16.7 percent ad valorem.
The applicable subheading for the woven shorts, Styles
22015, 22017, 62313, and 62315 will be 6203.42.4060, HTS, which
provides for Men's or boys' suits, ensembles, suit-type jackets,
blazers, trousers, bib and brace overalls, breeches and shorts
(other than swimwear): Trousers, bib and brace overalls,
breeches and shorts: Of cotton: Other: Other: Shorts: Boys':
Other. The rate of duty will be 17.3 percent ad valorem.
All of these styles fall within textile category designation
347. Based upon international textile trade agreements, products
of Sri Lanka are subject to quota and the requirement of a visa.
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. Part
categories are the result of international bilateral agreements
which are subject to frequent renegotiations and changes. To
obtain the most current information available, we suggest that
you check, close to the time of shipment, the Status Report on
Current Import Quotas (Restraint Levels), an internal issuance of
the U.S. Customs Service, which is available for inspection at
your local Customs office.
In accordance with your request your samples will be
returned to you under separate cover.
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.
Sincerely,
Alice M. Rigdon
Port Director
San Francisco