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876839 87 Ruling Active

The tariff classification of a man's pair of neoprene shortsfrom Taiwan

Issued August 14, 1992 by U.S. Customs and Border Protection.

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87 876839 (August 14, 1992)

Tariff classification

HTS codes: 6113.00.0044

Headings: 6113

Product description

The garment is composed of two layers of contrasting colored knit nylon fabric with expanded neoprene in between. The shorts have leg separations and extends from the waist to the mid-thigh. There is an adjustable textile band with a plastic buckle through the waistband and at the bottom of each thigh. The word "America" is printed on each side of the garment.

CBP rationale

The applicable subheading for the shorts will be 6113.00.0044, Harmonized Tariff Schedule of the United States (HTS), which provides for garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907, other: trousers, breeches and shorts: other: men's or boys'.

Full text

NY 876839 AUGUST 14, 1992 CLA-2-62:S:N:N3I:357 876839 CATEGORY: Classification TARIFF NO.: 6113.00.0044 Mr. David C. Frey Clincher Gloves 5115 South Industrial Road Suite 402 Las Vegas, NV 89118 RE: The tariff classification of a man's pair of neoprene shorts from Taiwan Dear Mr. Frey: In your letter dated July 24, 1992, you requested a classification ruling. The sample submitted is a man's pair of neoprene shorts principally used for water skiing and barefoot water skiing. The garment is composed of two layers of contrasting colored knit nylon fabric with expanded neoprene in between. The shorts have leg separations and extends from the waist to the mid-thigh. There is an adjustable textile band with a plastic buckle through the waistband and at the bottom of each thigh. The word "America" is printed on each side of the garment. The applicable subheading for the shorts will be 6113.00.0044, Harmonized Tariff Schedule of the United States (HTS), which provides for garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907, other: trousers, breeches and shorts: other: men's or boys'. The duty rate will be 7.6 percent ad valorem. The garment falls within textile category designation 647. Based upon international textile trade agreements products of Taiwan are presently subject to quota restraints 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. 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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