Classification of men's shorts
Issued September 7, 1990 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6203.42.4050
Headings: 6203
GRI rules applied: GRI 1
Product description
The merchandise at issue, style CR91-3860, consists of a men's garment made of 100 percent woven cotton fabric. The garment has a waist that is elasticized in the back and non-elasticized in the front. The front of the waistband has strips of hook and loop fastener which enable the wearer to adjust the fit of the garment. The garment also has a full inner pant made of nylon. The garment extends 21 inches on the outside seam of a size medium. Your letter indicates that the garments will be imported from Taiwan. You also state in your letter that the garment is designed, manufactured and sold as swimwear.
CBP rationale
Classification of merchandise under the HTSUSA is in -2- accordance with the General Rules of Interpretation (GRI), taken in order. GRI 1 provides that classification shall be according to the terms of the headings and any relative section or chapter notes. Heading 6211, HTSUSA, provides for track suits, ski-suits and swimwear. Heading 6203, HTSUSA, provides for, among other things, men's shorts. Headquarters Ruling Letter (HRL) 081447, dated March 21, 1989, states that garments which have elasticized waists with drawstrings, inner linings and which have been designed and constructed for swimming will be classified as swimwear. The garment at issue has some determinative features of swimwear, i.e., a partially elasticized waist and a lining. However, the garment does not have a drawstring at the waist and does not appear to have been designed and constructed as swimwear. No information was furnished concerning the advertising and marketing of the garment. Therefore it will be classified as shorts instead of swimwear.
Full text
HQ 087476 September 7, 1990 CLA-2 CO:R:C:G 087476 DRR CATEGORY: Classification TARIFF NO.: 6203.42.4050 Mr. Jack Dweck Chase International Corp. 10 West 33rd Street New York, New York 10001 Re: Classification of men's shorts Dear Mr. Dweck: This is in response to your letter dated May 16, 1990, requesting the classification of a men's garment under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). FACTS: The merchandise at issue, style CR91-3860, consists of a men's garment made of 100 percent woven cotton fabric. The garment has a waist that is elasticized in the back and non-elasticized in the front. The front of the waistband has strips of hook and loop fastener which enable the wearer to adjust the fit of the garment. The garment also has a full inner pant made of nylon. The garment extends 21 inches on the outside seam of a size medium. Your letter indicates that the garments will be imported from Taiwan. You also state in your letter that the garment is designed, manufactured and sold as swimwear. ISSUE: Whether the garment at issue is classifiable as shorts or swimwear. LAW AND ANALYSIS: Classification of merchandise under the HTSUSA is in -2- accordance with the General Rules of Interpretation (GRI), taken in order. GRI 1 provides that classification shall be according to the terms of the headings and any relative section or chapter notes. Heading 6211, HTSUSA, provides for track suits, ski-suits and swimwear. Heading 6203, HTSUSA, provides for, among other things, men's shorts. Headquarters Ruling Letter (HRL) 081447, dated March 21, 1989, states that garments which have elasticized waists with drawstrings, inner linings and which have been designed and constructed for swimming will be classified as swimwear. The garment at issue has some determinative features of swimwear, i.e., a partially elasticized waist and a lining. However, the garment does not have a drawstring at the waist and does not appear to have been designed and constructed as swimwear. No information was furnished concerning the advertising and marketing of the garment. Therefore it will be classified as shorts instead of swimwear. HOLDING: The shorts at issue are classified under subheading 6203.42.4050, HTSUSA, as men's or boy's suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts, of cotton, other, shorts, men's, with a duty rate of 17.7 percent ad valorem, and are subject to textile category 347. 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. Due to the changeable nature of the statistical annotation and the restraint (quota/visa) categories applicable to textile -3- merchandise, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements. Sincerely, John Durant, Director Commercial Rulings Division 6 cc: Area Dir., N.Y. Seaport D. Rimmer library/peh 086979
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