CLA-2 CO:R:C:G 085618 DRR
M. Tracy Spencer
Expeditors International
P.O. Box 45257
Atlanta, Georgia 30320
Re: Classification of men's garments
Dear Mr. or Ms. Spencer:
This is in response to your letter dated September 21,
1989, requesting the classification of men's pants and shorts
under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA).
FACTS:
The merchandise at issue consists of two samples. Style
9L447, is a pair of men's shorts made of 55 percent ramie and
45 percent cotton woven fabric. Style 9L160 is a pair of men's
pants also made of 55 percent ramie and 45 percent cotton woven
fabric. Both styles have three inset pockets of 100 percent
cotton.
ISSUE:
Whether the garments at issue are classifiable under
subheading 6203.49.3045, HTSUSA and 6203.49.3060, HTSUSA, and
whether the pockets should be considered in determining the
fiber content of the merchandise.
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI),
taken in order. GRI 1 provides that classification shall be
according to the terms of the headings and any relative section
or chapter notes. Heading 6203 provides for, among other
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things, men's trousers and shorts. Subheading 6203.49.3045,
HTSUSA, provides for trousers and breeches, other, other.
Subheading 6203.49.3060, HTSUSA, provides for shorts, other.
The Explanatory Notes to the HTSUSA may be consulted for
guidance as to the correct international interpretation of the
various HTSUSA provisions. The Explanatory Notes for Chapter
61 state that the classification of goods in that chapter is
not affected by the presence of parts or accessories of, for
example, knitted or crocheted fabrics, furskin, feather,
leather, plastics or metal. The Explanatory Notes for Headings
6117 and 6217 contain a partial listing of articles considered
to be "parts" and "accessories." The listing includes linings,
pockets, collars, and cuffs.
HOLDING:
The trousers at issue are classified under subheading
6203.49.3045, HTSUSA, as trousers and breeches, other. The
shorts at issue are classified under subheading 6203.49.3060,
HTSUSA, as shorts, other. Both items have a duty rate of 3
percent ad valorem, and are subject to textile category 847.
The pocket lining material is not included when determining the
tariff classification.
The designated textile and apparel category may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Since
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.
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Due to the changeable nature of the statistical annotation
and the restraint (quota/visa) categories applicable to textile
merchandise, you should contact your local Customs office prior
to importation of this merchandise to determine the current
status of any import restraints or requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division
6 cc: Area Dir., N.Y. Seaport
D. Rimmer library/peh
085618