The tariff classification of women's shorts from Taiwan.
Issued March 30, 2000 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6204.69.2540
Headings: 6204
Product description
The submitted sample, style number 206501, is a pair of woman's shorts which are cut and sewn from 70% triacetate, 30% polyester, woven fabric. The shorts feature a zip fly front; a button closure and a hook-and-eye fastener on the waistband, above the zipper closure; two, double-besom pockets on the front; four front pleats; and four dart tucks on the back. The leg separation on the garment is apparent. The sample which you have submitted with your inquiry is being returned under separate cover.
CBP rationale
The applicable subheading for the garment will be 6204.69.2540, Harmonized Tariff Schedule of the United States (HTS), which provides for women's shorts of other textile materials.
Full text
NY 851073 CLA-2-62:S:N:N3-I:360 851073 CATEGORY: Classification TARIFF NO.: 6204.69.2540 Robert T. Stack, Esq. Siegel, Mandell & Davidson, P.C. One Whitehall Street New York, N.Y. 10004 RE: The tariff classification of women's shorts from Taiwan. Dear Mr. Stack: In your letter dated March 30, 1990, on behalf of your client, Liz Claiborne, Inc., you requested a tariff classification ruling. The submitted sample, style number 206501, is a pair of woman's shorts which are cut and sewn from 70% triacetate, 30% polyester, woven fabric. The shorts feature a zip fly front; a button closure and a hook-and-eye fastener on the waistband, above the zipper closure; two, double-besom pockets on the front; four front pleats; and four dart tucks on the back. The leg separation on the garment is apparent. The sample which you have submitted with your inquiry is being returned under separate cover. The applicable subheading for the garment will be 6204.69.2540, Harmonized Tariff Schedule of the United States (HTS), which provides for women's shorts of other textile materials. The rate of duty will be 30.4 percent ad valorem. The shorts fall within textile category designation 648. Based upon international textile trade agreements, products of Taiwan are subject to a visa requirement and quota restraints. 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. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). 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, Jean F. Maguire Area Director New York Seaport
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Modification of Pre-entry classification ruling XXXXXX; classification women's trousers and shorts of artificial fibers, subheading 6204.69.2510, HTSUSA, and subheading 6204.69.2540, HTSUSA, respectively
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