CLA-2 CO:R:C:T 950339 jlj
Ms. Teresa R. Soza, International Sourcing Co-ordinator
Umbro U.S.A.
Box 10648 Federal Station
Greenville, South Carolina 29603
RE: Classification of woven nylon soccer shorts
Dear Ms. Soza:
In your letter of August 26, 1991, you requested a tariff
classification under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA) for two men's woven nylon soccer shorts
assembled either in Brazil or Mexico. This letter will provide
the tariff classification which you requested.
You also requested rulings about the country of origin
marking and the eligibility of the garments for entry under
subheading 9802.00.80, HTSUSA. Both of these requests will be
answered separately by the offices in question under separate
cover.
You submitted two samples and illustrative literature along
with your letter.
FACTS:
Two samples were submitted, Styles U2319 and U6309. Both
are men's woven nylon soccer shorts with fully elasticized
waistbands with functional drawstrings, leg vents, and rear
patch pockets. Style U2319 has capping on its leg openings. We
note that these are the final products after assembly outside
the United States.
ISSUE:
What is the HTSUSA classification of the men's woven nylon
soccer shorts?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRIs), taken
in order. GRI 1 provides that classification shall be according
to the terms of the headings and any relative section or chapter
notes.
The instant soccer shorts are classifed under the tariff
provision for men's woven shorts of synthetic fibers in
subheading 6203.43.4030, HTSUSA, by virtue of GRI 1. In boys'
sizes, the shorts are classified under the provision for boys'
woven shorts of synthetic fibers in subheading 6203.43.4040,
HTSUSA, also by virtue of GRI 1.
HOLDING:
Both of the samples submitted are classified in subheading
6203.43.4040, HTSUSA, dutiable at the rate of 29.7 percent ad
valorem. If imported in boys' sizes, the shorts are classified
in subheading 6203.43.4040, HTUSA, dutiable at the rate of 29.7
percent ad valorem. The textile category for both subheadings is
647.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) 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.
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. Inasmuch
as 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.
Sincerely,
John Durant, Director
Commercial Rulings Division