885065 88 Ruling Active

The tariff classification of ladies' woven shorts, styles260307 and 260398, from Taiwan.

Issued May 4, 1993 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6204.62.4055

Headings: 6204

Product description

The tariff classification of ladies' woven shorts, styles260307 and 260398, from Taiwan.

CBP rationale

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

Full text

NY 885065 May 4, 1993 CLA-2-62:S:N:N5:361 885065 CATEGORY: Classification TARIFF NO.: 6204.62.4055 Ms. Carole J. South Vital International Freight Services, Inc. P.O. Box 4337 Inglewood, CA 90309 RE: The tariff classification of ladies' woven shorts, styles 260307 and 260398, from Taiwan. Dear Ms. South: In your letter dated April 8, 1993, on behalf of Eastern Mountain Sports, Inc., you requested a tariff classification ruling. Both styles are characterized by an outershell of 60 percent cotton/40 percent nylon, a knitted liner of polyester, an elasticized waistband through which a drawstring is threaded, and side pockets. As you have requested, the sample garments are being returned. The applicable subheading for the garments will be 6204.62.4055, Harmonized Tariff Schedule of the United States (HTS), which provides for women's shorts of cotton. 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 Taiwan 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

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