860467 86 Ruling Active

The tariff classification of women's woven suspender shortsfrom Taiwan.

Issued February 25, 1991 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6204.62.4055

Headings: 6204

Product description

The submitted sample, style number 352, which you describe as a "jumpsuit", is a pair of women's shorts manufactured from 100% cotton, printed, twill fabric. The shorts, which do not reach the knee, are supported on the body by permanently attached, adjustable, suspender straps, each of which is made up from two pieces of fabric. One of the pieces has two metal buttons on it, while the other piece has a single buttonhole. The two pieces join to each other on the front. At its lowest point, the garment's top edge, in front, rises only 1 1/2" above the natural waistline. The back of the garment is constructed from four panels sewn together lengthwise, with the two middle panels tapering upward to a point, at the middle of the back, 9" above the natural waistline. The two middle panels have a small top edge, shaped like an inverted "V", to which the suspender straps are permanently attached. The shorts also have a partial frontal opening secured by five metal buttons, and four belt loops around the waist. A detachable vinyl belt with a metal buckle and tip accompanies the shorts. The sample is being returned under separate cover

CBP rationale

The applicable subheading for the shorts, with the accompanying belt, will be 6204.62.4055, Harmonized Tariff Schedule of the United States (HTS), which provides for women's cotton shorts.

Full text

NY 860467 February 25, 1991 CLA-2-62:S:N:N3-I:360 860467 CATEGORY: Classification TARIFF NO.: 6204.62.4055 Ms. Mary Jo Muoio Wolf D. Barth Co. Inc. 90 West Street New York, NY 10006 RE: The tariff classification of women's woven suspender shorts from Taiwan. Dear Ms. Muoio: In your letter dated February 7, 1991, on behalf of your client, Diamond's Run, you requested a classification ruling. The submitted sample, style number 352, which you describe as a "jumpsuit", is a pair of women's shorts manufactured from 100% cotton, printed, twill fabric. The shorts, which do not reach the knee, are supported on the body by permanently attached, adjustable, suspender straps, each of which is made up from two pieces of fabric. One of the pieces has two metal buttons on it, while the other piece has a single buttonhole. The two pieces join to each other on the front. At its lowest point, the garment's top edge, in front, rises only 1 1/2" above the natural waistline. The back of the garment is constructed from four panels sewn together lengthwise, with the two middle panels tapering upward to a point, at the middle of the back, 9" above the natural waistline. The two middle panels have a small top edge, shaped like an inverted "V", to which the suspender straps are permanently attached. The shorts also have a partial frontal opening secured by five metal buttons, and four belt loops around the waist. A detachable vinyl belt with a metal buckle and tip accompanies the shorts. The sample is being returned under separate cover The applicable subheading for the shorts, with the accompanying belt, will be 6204.62.4055, Harmonized Tariff Schedule of the United States (HTS), which provides for women's cotton shorts. The rate of duty will be 17.7 percent ad valorem. The shorts, with their accompanying belt, fall within textile category designation 348. Based upon international textile trade agreements, products of Taiwan are subject to visa requirements 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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