N008689

April 10, 2007

CLA-2-62:RR:NC:TA:N3:356

CATEGORY: Classification

TARIFF NO.: 6203.43.4030

Ms. Lisa Y York

Global Trade Operations

7000 Target Parkway

NCD-456

Brooklyn Park, MN 55445

RE: The tariff classification of men's woven shorts from Bangladesh.

Dear Ms. York:

In your letter dated March 20, 2007, you requested a tariff
classification ruling on behalf of Target Stores. As requested, your
samples will be returned.

Style 206071 is a pair of men's shorts constructed from 100% polyester,
woven fabric that has a coating of polyurethane on the inner surface.
The shorts feature a flat waistband; two tabs at the center front
waistband with four grommets and a laced closure; a fly front opening
with a hook and loop closure; a right rear patch pocket with a hook and
loop closure; two metal grommets at the bottom of the patch pocket; and
hemmed leg openings.

Style 212103 is a pair of men's shorts constructed from 100% polyester,
woven fabric that has a coating of polyurethane on the inner surface.
The shorts feature a flat waistband; two tabs at the center front
waistband with four grommets and a laced closure; a fly front opening
with a hook and loop closure; a patch pocket on the right leg with a
flap and a hook and loop closure; two metal grommets at the bottom of
the patch pocket; and hemmed leg openings.

Although you suggest classification for Styles 206071 and 212103 in
HTSUS 6210, the polyurethane coating on the shorts is not within the
tariff requirements for visibility. Consequently, the applicable
subheading for Styles 206071 and 212103 will be 6203.43.4030, Harmonized
Tariff Schedule of the United States (HTSUS), which provides for men's
or boys'... trousers, . . . and shorts (other than swimwear): of
synthetic fibers: other: other: other: other: shorts: men's. The rate of
duty is 27.9% 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/.

Styles 206071 and 212103 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exception of certain products of China, quota/visa requirements are no
longer applicable for merchandise which is the product of World Trade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 Mary Ryan at
646-733-3271.

Sincerely,

Robert B. Swierupski

Director,

National Commodity

Specialist Division