C83571 C8 Ruling Active

The tariff classification of men's woven shorts from China or Taiwan.

Issued February 2, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6203.42.4050, 6203.43.4030

Headings: 6203

Product description

As requested, the samples will be returned to you. You have submitted three samples. Style 51761 is a 100% cotton men's woven pair of shorts. The garment features a flat waistband with elasticized sides, a one button waist opening with a zippered fly, side slash pockets, a front buttoned flapped pocket, one flapped back pocket with two grommets and a hemmed bottom. The garment doesn't have an adjustable drawstring waist and features a 100% polyester "Coolmax" liner. Style 51762 is a woven pair of shorts of 100% nylon. The garment features an elasticized waistband, an internal adjustable drawstring, 100% polyester "Coolmax" liner, side slash pockets, one back pocket fastened with an inside hook and loop closure and hemmed bottoms. Style 51655 is a woven pair of shorts of 100% nylon. The garment features a partially elasticized waistband, a one button waist opening with a zippered fly, belt loops, a belt, two side partially mesh pockets, two front flapped internally buttoned cargo pockets, one zippered back pocket and a hemmed bottom. The garment doesn't have an adjustable drawstring waist and features a 100% polyester "Coolmax" liner.

CBP rationale

The applicable subheading for style 51761, will be 6203.42.4050, Harmonized Tariff Schedule of the United States (HTS), which provides for men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts: trousers, bib and brace overalls, breeches and shorts: of cotton: other: other, shorts: men's. The applicable subheading for styles 51762 and 51655 will be 6203.43.4030, Harmonized Tariff Schedule of the United States (HTS), which provides for Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts: of synthetic fibers: other: other: other: other: other: shorts: mens.

Full text

NY C83571 February 2, 1998 CLA-2-62:RR:NC:WA:355 C83571 CATEGORY: Classification TARIFF NO.: 6203.42.4050; 6203.43.4030 Ms. Carolyn B. Malina Lands' End, Inc. 1 Land's End Lane Dodgeville, WI 53595 RE: The tariff classification of men's woven shorts from China or Taiwan. Dear Ms. Malina: In your letter dated January 19, 1998, you requested a classification ruling. As requested, the samples will be returned to you. You have submitted three samples. Style 51761 is a 100% cotton men's woven pair of shorts. The garment features a flat waistband with elasticized sides, a one button waist opening with a zippered fly, side slash pockets, a front buttoned flapped pocket, one flapped back pocket with two grommets and a hemmed bottom. The garment doesn't have an adjustable drawstring waist and features a 100% polyester "Coolmax" liner. Style 51762 is a woven pair of shorts of 100% nylon. The garment features an elasticized waistband, an internal adjustable drawstring, 100% polyester "Coolmax" liner, side slash pockets, one back pocket fastened with an inside hook and loop closure and hemmed bottoms. Style 51655 is a woven pair of shorts of 100% nylon. The garment features a partially elasticized waistband, a one button waist opening with a zippered fly, belt loops, a belt, two side partially mesh pockets, two front flapped internally buttoned cargo pockets, one zippered back pocket and a hemmed bottom. The garment doesn't have an adjustable drawstring waist and features a 100% polyester "Coolmax" liner. The applicable subheading for style 51761, will be 6203.42.4050, Harmonized Tariff Schedule of the United States (HTS), which provides for men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts: trousers, bib and brace overalls, breeches and shorts: of cotton: other: other, shorts: men's. The duty rate will be 17.3 percent ad valorem. The applicable subheading for styles 51762 and 51655 will be 6203.43.4030, Harmonized Tariff Schedule of the United States (HTS), which provides for Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts: of synthetic fibers: other: other: other: other: other: shorts: mens. The duty rate will be 29 percent ad valorem. Style 51761 falls within textile category designation 347. Styles 51762 and 51655 fall within textile category designation 347. Based upon international textile trade agreements products of China and Taiwan are subject to quota 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. 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 Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Gerard Shea at 212-466-5878. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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