The tariff classification of girls' shorts from the Philippines
Issued April 4, 1996 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6204.62.4065
Headings: 6204
Product description
The submitted sample is a pair of pull-on shorts made from a woven fabric which is 100% cotton. The fabric appears to be blue denim. The shorts have an elasticized back waistband, front pleats and side seam insert pockets. The legs are hemmed. You indicate that these shorts will be imported as style 64092812 for girls' sizes XS (4-5) and S (6-6X) and as style 64093812 for girls' sizes M (7-8), L (10-12), XL (14) and XXL (16).
CBP rationale
The applicable subheading for all sizes of the shorts will be 6204.62.4065, Harmonized Tariff Schedule of the United States (HTS), which provides for 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): Of cotton: Other: Other: Other: Shorts: Girls': Other.
Full text
PD 818761 April 4, 1996 CLA-2-62:SF G03 818761 CATEGORY: Classification TARIFF NO.: 6204.62.4065 Gretchen H. Zink Talbots 175 Beal Street Hingham, MA 02043 RE: The tariff classification of girls' shorts from the Philippines Dear Ms. Zink: In your letter dated January 5, 1996 you requested a tariff classification ruling. The submitted sample is a pair of pull-on shorts made from a woven fabric which is 100% cotton. The fabric appears to be blue denim. The shorts have an elasticized back waistband, front pleats and side seam insert pockets. The legs are hemmed. You indicate that these shorts will be imported as style 64092812 for girls' sizes XS (4-5) and S (6-6X) and as style 64093812 for girls' sizes M (7-8), L (10-12), XL (14) and XXL (16). The applicable subheading for all sizes of the shorts will be 6204.62.4065, Harmonized Tariff Schedule of the United States (HTS), which provides for 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): Of cotton: Other: Other: Other: Shorts: Girls': Other. The rate of duty will be 17.5 percent ad valorem. These shorts fall within textile category designation 348. Based upon international textile trade agreements products of the Philippines are subject to quota and the requirement of a visa. The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. 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. This merchandise may be subject to an ITC exclusion order dealing with denim garments produced by certain acid wash methods. For further information on admissibility you should contact your local customs office. This ruling applies to the classification of the merchandise and not to its admissibility under the terms of the exclusion order. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). In accordance with your request your sample will be returned to you under separate cover. 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. Sincerely, Alice M. Rigdon Port Director San Francisco
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