HQ 955469: Boys' woven cotton shorts.

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            HQ 955469

                         March 10, 1994

CLA-2 CO:R:C:T  955469 HP

CATEGORY:  Classification

TARIFF NO.:   6203.42.4060

Mr. Miguel Ruiz
Sig M. Glukstad, Inc.
P.O. Box 523730
Miami, FL 33126-1013

RE:  Boys' woven cotton shorts.

Dear Mr. Ruiz:

     This is in reply to your letter of October 19, 1993.  That
letter concerned the tariff classification, under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA), of
shorts, assembled in Guatemala from U.S. components.  Please
reference your client Designs by Cappuccino, Inc., importer
number 59-225796600.  Your questions as to the appropriate
country of origin marking of the merchandise will be answered in
a separate correspondence.

FACTS:

     The merchandise at issue consists of boys woven cotton
shorts.  The shorts are a pull-on type featuring an elastic
waistband with a drawstring to adjust the fit.  We assume for
purposes of this letter that the shorts are not being imported as
parts of playsuits.

ISSUE:

     How are the shorts classified under the HTSUSA?

LAW AND ANALYSIS:

     The General Rules of Interpretation (GRIs) to the HTSUSA
govern the classification of goods in the tariff schedule.  GRI 1
states, in pertinent part, that such "classification shall be
determined according to the terms of the headings and any rela-
tive section or chapter notes. . . ."  Goods which cannot be
classified in accordance with GRI 1 are to be classified in
accordance with subsequent GRIs, taken in order.  Heading 6203,
HTSUSA, provides for trousers, bib and brace overalls, breeches
and shorts.  The shorts at issue are appropriately classified
herein.

HOLDING:

     As a result of the foregoing, the instant merchandise is
classified under subheading 6203.42.4060, HTSUSA, textile cate-
gory 347, as boys' shorts of cotton.  The applicable rate of duty
from Guatemala is 17.7 percent ad valorem.

     The designated textile and apparel category may be sub-
divided into parts.  If so, visa and quota requirements applic-
able to the subject merchandise may be affected.  Since part
categories are the result of international bilateral agreements
which are subject to frequent negotiations 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 issuance of the U.S.
Customs Service, which is updated weekly and is available at your
local Customs office.

     Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, you should contact your local
Customs office prior to importing the merchandise to determine
the current status of any import restraints or requirements.

     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,



                      John Durant, Director
                   Commercial Rulings Division