The tariff classification of a pair of women's woven shorts and self-fabric pouch from India.
Issued August 12, 1997 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. Style E70600531 consists of a pair of shorts and self-fabric pouch. The pull-on shorts are constructed from 100% cotton woven patchwork fabric and feature a fully elasticized waistband, a fly front opening with right over left one-button closure, a two-inch slit at either side of the leg opening, and a plain, hemmed bottom. The small self-fabric pouch features a drawstring closure. You also noted that the garment and pouch will be imported under style E70600537. You indicated that the style will be identical in all aspects except the fabric, which will be a "Tommy Hilfiger" Flag design, rather than the patchwork of the submitted sample. As you noted, the pouch and the garment are considered a composite good, under the General Rules of Interpretation (GRI) (3) (b). The shorts are considered to provide the essential character to the composite, and as such, both items will be classified under the same Harmonized Tariff number, and both will be considered as a unit under the same quota category number.
CBP rationale
The applicable subheading for the composite shorts and pouch will be 6204.62.4055, Harmonized Tariff Schedule of the United States (HTS), which provides for women's cotton shorts.
Full text
NY B88286 August 12, 1997 CLA-2-61:RR:NC:WA:361 B88286 CATEGORY: Classification TARIFF NO.: 6204.62.4055 Mr. David Evan Grunfeld, Desiderio, Lebowitz & Silverman LLP 245 Park Avenue New York, NY 10167-3397 RE: The tariff classification of a pair of women's woven shorts and self-fabric pouch from India. Dear Mr. Evan: In your letter dated July 24, 1997, you requested a tariff classification ruling for a pair of women's woven shorts and self-fabric pouch on behalf of Pepe Clothing, Inc. The sample is being returned, as you requested. Style E70600531 consists of a pair of shorts and self-fabric pouch. The pull-on shorts are constructed from 100% cotton woven patchwork fabric and feature a fully elasticized waistband, a fly front opening with right over left one-button closure, a two-inch slit at either side of the leg opening, and a plain, hemmed bottom. The small self-fabric pouch features a drawstring closure. You also noted that the garment and pouch will be imported under style E70600537. You indicated that the style will be identical in all aspects except the fabric, which will be a "Tommy Hilfiger" Flag design, rather than the patchwork of the submitted sample. As you noted, the pouch and the garment are considered a composite good, under the General Rules of Interpretation (GRI) (3) (b). The shorts are considered to provide the essential character to the composite, and as such, both items will be classified under the same Harmonized Tariff number, and both will be considered as a unit under the same quota category number. The applicable subheading for the composite shorts and pouch 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 17.4 percent ad valorem. The composite shorts and pouch fall within textile category designation 348. Based upon international textile trade agreements, garments imported from India 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. If you have any questions regarding the ruling, contact National Import Specialist Angela De Gaetano at 212-466-5540. Sincerely, Paul K. Schwartz Chief, Apparel Branch National Commodity Specialist Division
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