867563 86 Ruling Active

The tariff classification of a pair of ladies' woven cotton shorts, style B971R, from India.

Issued October 10, 1991 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6204.62.4055

Headings: 6204

Product description

The tariff classification of a pair of ladies' woven cotton shorts, style B971R, from India.

CBP rationale

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

Full text

NY 867563 Oct. 10, 1991 CLA-2-62:S:N:N3:361 867563 CATEGORY: Classification TARIFF NO.: 6204.62.4055 Mr. Girdhari M. Chugani India Garments Inc. 495 Meadow Lane Carlstadt, NJ 07072 RE: The tariff classification of a pair of ladies' woven cotton shorts, style B971R, from India. Dear Mr. Chugani: In your letter dated September 27, 1991, you requested a tariff classification ruling. The cuffed, wide legs of this garment do not extend below the knee. There are side and back pockets, a pleated front and a zippered, fly-front opening. The looped waistband is partially elasticized at the back. The applicable subheading for the garment 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 fall within textile category designation 348. Based upon international textile trade agreements, products of India are subject to quota restraints and a visa requirement. 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

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →