us-cbp-cross-rulings-hq-083321•HQ 083321: "Op" 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 083321
Februrary 21, 1990
CLA-2 CO:R:C:G 083321 SLR
CATEGORY: Classification
TARIFF NO.: 6203.42.4050
Mr. Lee Poelma
Bayly Corp.
P.O. Box 5148
Denver, CO 80217
RE: "Op" Shorts
Dear Mr. Poelma:
This ruling is in response to your letter of December 30,
1988, requesting the proper classification of men's "Op" shorts.
A sample was submitted for our examination.
FACTS:
The submitted sample consists of a pair of shorts made of
100 percent cotton. The garment features an elasticized waist, a
front zipper, and a top button. The Ocean Pacific logo, "Op", is
embroidered on the left front pocket.
In your letter, you maintain that, unlike an attached label,
the embroidered logo does not increase the rate of duty applied
to the subject garment. It appears from your letter that you
believe that the embroidery does not constitute ornamentation for
tariff purposes.
ISSUE:
What is the proper classification of men's shorts under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA), and what role, if any, does ornamentation play in this
determination?
LAW AND ANALYSIS:
Under the Tariff Schedules of the United States Annotated
(TSUSA), a distinction was made between plain shorts and shorts
bearing ornamentation -- the latter carrying an increased duty.
On January 1, 1989, the Harmonized Tariff Schedule of the
United States replaced the TSUSA as the nation's import code.
TSUSA provisions, therefore, no longer apply.
-2-
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI), taken
in order. GRI 1 provides that classification is determined
according to the terms of the headings and any relevant section
or chapter notes.
Heading 6203, HTSUSA, specifically provides, in pertinent
part, for men's shorts. Under the HTSUSA, ornamentation neither
modifies the language of this heading nor increases the rate of
duty charged such garments.
HOLDING:
The merchandise in issue is classifiable under subheading
6203.42.4050, HTSUSA, which provides for men's or boys' suits,
ensembles, suit-type jackets, blazers, trousers, bib and brace
overalls, breeches and shorts, of cotton, other, other, shorts,
men's, textile category 347. Articles classified under this
subheading are dutiable at 17.7 percent ad valorem.
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 importation of this merchandise to
determine the current status of any import restraints or
requirements.
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.
Pursuant to your request, the submitted sample will be
returned to your office.
Sincerely,
John Durant, Director
Commercial Rulings Division
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