The tariff classification of a woman's woven denim shorts from Hong Kong.
Issued March 19, 1996 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6204.62.4055
Headings: 6204
Product description
The sample is being returned, as you requested. The submitted garment is a pair of woman's 100% cotton woven denim shorts. A front panel covers the shorts. The panel consists of a 2.5 inch denim waistband with belt loops, two clear plastic segments attached in the center by a denim placket-like fabric, two denim pocket flaps below the waistband, and denim trim finishing the bottom edge of the plastic. The plastic/denim panel does not obscure the shorts underneath.
CBP rationale
The applicable subheading for the shorts will be 6204.62.4055, Harmonized Tariff Schedule of the United States (HTS), which provides for women's shorts of cotton.
Full text
NY A81079 March 19, 1996 CLA-2-61:RR:NC:WA:361 A81079 CATEGORY: Classification TARIFF NO.: 6204.62.4055 Mr. Charles Spoto Fritz Companies, Inc. 150-20 132nd Street P.O. Box 300125 Jamaica, New York 11430 RE: The tariff classification of a woman's woven denim shorts from Hong Kong. Dear Mr. Spoto: In your letter dated March 5, 1996, you requested a classification ruling for style S/703547 on behalf of Alpha Garments, Inc. The sample is being returned, as you requested. The submitted garment is a pair of woman's 100% cotton woven denim shorts. A front panel covers the shorts. The panel consists of a 2.5 inch denim waistband with belt loops, two clear plastic segments attached in the center by a denim placket-like fabric, two denim pocket flaps below the waistband, and denim trim finishing the bottom edge of the plastic. The plastic/denim panel does not obscure the shorts underneath. The applicable subheading for the shorts 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 17.5 percent ad valorem. The shorts fall within textile category designation 348. Based upon international textile trade agreements, products of Hong Kong 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, Roger J. Silvestri Director National Commodity Specialist Division
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