CLA-2-62:S:N:N3G:358 858588

Ms. Rebecca Cheung
R.H. Macy Corporate Buying
Eleven Penn Plaza
New York, NY 10001-2006

RE: The tariff classification of a pair of children's shorts from Hong Kong.

Dear Ms. Cheung:

This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

DATE OF INQUIRY : December 5, 1990 DESCRIPTION OF MERCHANDISE : The submitted sample, styles 2310 and 2309, is a pair of unisex, 100 percent cotton, woven shorts. The garment has a fully elasticized waistband, a fly front, two side pockets, and a hemmed bottom. Styles 2310 and 2309 will be imported for children in unisex sizes XXS-XXXXL (2 to 16).

HTS PROVISION : Women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), trousers, bib and brace overalls, breeches and shorts, of cotton, other, other, other, shorts, girls', other.

HTS SUBHEADING : 6204.62.4065

RATE OF DUTY : 17.7 percent ad valorem

TEXTILE

IMPORT RESTRAINTS/ REQUIREMENTS : Subject to a visa requirement based upon international textile trade agreements. 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.

OTHER : The sample will be returned as requested.

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport