CLA-2-61:OT:RR:NC:TA:361
Ms. Merle L. Haarbauer
Jockey International, Inc.
2300 60th Street
P.O. Box 1417
Kenosha, Wisconsin 53141-1417
RE: The tariff classification of a pair of women’s shorts from Vietnam
Dear Ms. Haarbauer:
In your letter dated June 18, 2008 you requested a classification ruling.
Style 2486 is a pair of women’s shorts constructed of 57 percent tencel lyocell, 38 percent cotton and 5 percent spandex knit fabric. The pull on shorts feature an elasticized waistband, a mock fly with two non-functional buttons and hemmed leg openings.
In your letter you suggested classification as underpants under HTSUS subheading 6108.92.0005. The type of fabric and the design construction of the garment make it likely that women will wear this style as either outerwear or for exercise wear, or for lounging in the comfort of one’s home. The fabric of the shorts is not too sheer or revealing for wear in public, i.e. in the company of persons other than family or intimate friends. All that is required is that the wearer wear proper underwear underneath the shorts. The lack of a lining at the crotch, loose fitting design, wide leg openings and two non-functional buttons at the fly are characteristic of an outerwear garment, not underwear.
We are returning your samples as requested.
The applicable subheading for the shorts will be 6104.69.2060 (HTS), which provides for Women's shorts (other than swimwear), knitted or crocheted: Of other textile materials: Of artificial fiber: Shorts. The rate of duty will be 28.2%.
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/.
Style 2486 falls within textile category 648. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise, which is the product of World Trade Organization (WTO) member countries.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 Peggy Fitzgerald at 646-733-3052.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division