CLA-2-62:OT:RR:NC:3:358
Ms. Fifi Pudjijanto
Gap Inc.
2 Folsom Street
San Francisco, CA 94105
RE: The tariff classification of boys’ woven shorts from Vietnam.
Dear Ms. Pudjijanto:
In your letter dated January 28, 2008 you requested a tariff classification ruling. Three samples were submitted with your request. The samples will be returned to you.
Style 543452 Arched Patch Trunk is a pair of boys’ polyester woven shorts. It has a full mesh polyester liner, a primarily elasticized waistband and a flat front waistband segment with two grommets through which are attached non-functional drawstrings that tie at the front. The inner face of the outer shell fabric has a polyurethane coating. For tariff purposes, the coating obscures the underlying fabric and renders the garment coated, covered or laminated with rubber or plastics material.
Style 543464 Zebra Trunk is a pair of boys’ polyester woven shorts. It has a full mesh polyester liner, a primarily elasticized waistband and a flat front waistband segment with two grommets through which are attached non-functional drawstrings that tie at the front. There are two set-in side pockets and a rear welt pocket with hook and loop closure. The pockets have knit mesh linings. The inner face of the outer shell fabric has a polyurethane coating. For tariff purposes, the coating obscures the underlying fabric and renders the garment coated, covered or laminated with rubber or plastics material.
Style 561435 Jellyfish Cargo is a pair of boys’ polyester woven shorts. It has a full mesh polyester liner, a primarily elasticized waistband and a flat front waistband segment with two grommets through which are attached non-functional drawstrings that tie at the front. There is a side leg patch pocket with pocket flap and hook and loop closure and a rear welt pocket with hook and loop closure. The pockets have knit mesh linings. The inner face of the outer shell fabric has a polyurethane coating. For tariff purposes, the coating does not obscure the underlying fabric and render the garment coated, covered or laminated with rubber or plastics material.
The styles are sized for babies 12 to 24 months and toddlers 2T-5T.
For tariff purposes, the shell fabric of Style 543452 Arched Patch Trunk and Style 543464 Zebra Trunk is visibly coated with polyurethane. For tariff purposes, the shell fabric of Style 561435 Jellyfish Cargo is not visibly coated with polyurethane.
You state that the three styles will be marketed as swimwear. The three styles lack a key feature of boys’ swim shorts, namely, an elasticized waistband through which a drawstring is threaded. Therefore, the general designs of the three styles preclude their classification as swimwear. See Hampco Apparel, Inc. v. United States, Slip Op. 88-12.
The applicable subheading for all styles in babies sizes will be 6209.30.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, of synthetic fibers, trousers, breeches and shorts, except those imported as parts of sets. The rate of duty is 28.6% ad valorem.
The applicable subheading for Style 561435 Jellyfish Cargo, toddler sizes 2T-5T, will be 6203.43.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s and boys’ trousers and shorts (other than swimwear), of synthetic fibers, other, other, other, shorts, boys’. The rate of duty is 27.9% ad valorem.
The applicable subheading for Style 543452 Arched Patch Trunk, toddler sizes 2T-5T, and Style 543464 Zebra Trunk, toddler sizes 2T-5T, will be 6210.40.5039, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s or boys’ garments, of man-made fibers, having an outer surface impregnated, coated, covered or laminated with rubber or plastics material which completely obscures the underlying fabric, other, trousers, breeches and shorts, other. The rate of duty is 7.1% ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
For babies’ sizes 12 to 24 months, the styles fall within textile category 239. For toddler sizes 2T-5T the styles fall within textile category 647. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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 Bruce Kirschner at 646-733-3048.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division