The tariff classification of men's pants and shorts from Chinaand Korea.
Issued September 4, 1998 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6103.42.1020, 6203.43.4010
Product description
Style SPB1 is a pair of men's knit pants composed of 80% cotton and 20% polyester. The pants have a napped inner surface, an elasticized waistband and an elastic tightening at the leg bottom. Both legs have an overlay in contrasting color. It does not have a fly nor pockets. Style No. 40 Sprinter is a pair of men's woven shorts composed of 100% nylon. It has an elasticized waistband with a functional drawstring. The elastic of the waistband is exposed on the inner surface. .It has an insert in contrasting color on each leg. The bottom of the leg openings is edged with the same fabric as the inserts.
CBP rationale
The applicable subheading for the style SPB1 will be 6103.42.1020, Harmonized Tariff Schedule of the United States (HTS), which provides for men's knit pants of cotton. The applicable subheading for style No. 40 Sprinter will be 6203.43.4010, (HTS), which provides for men's woven shorts of synthetic fibers.
Full text
NY D81189 September 4, 1998 CLA-2-62:RR:NC:3:TA:355 D81189 CATEGORY: Classification TARIFF NO.: 6103.42.1020, 6203.43.4010 Ms. Kim Duvall Fruit of the Loom One Fruit of the Loom Drive P.O. Box 90015 Bowling Green, KY 42102-9015 RE: The tariff classification of men's pants and shorts from China and Korea. Dear Ms. Duvall: In your letter dated August 17, 1998 you requested a tariff classification ruling. Two samples were submitted. Style SPB1 is a pair of men's knit pants composed of 80% cotton and 20% polyester. The pants have a napped inner surface, an elasticized waistband and an elastic tightening at the leg bottom. Both legs have an overlay in contrasting color. It does not have a fly nor pockets. Style No. 40 Sprinter is a pair of men's woven shorts composed of 100% nylon. It has an elasticized waistband with a functional drawstring. The elastic of the waistband is exposed on the inner surface. .It has an insert in contrasting color on each leg. The bottom of the leg openings is edged with the same fabric as the inserts. The applicable subheading for the style SPB1 will be 6103.42.1020, Harmonized Tariff Schedule of the United States (HTS), which provides for men's knit pants of cotton. The rate of duty will be 16.7%. The applicable subheading for style No. 40 Sprinter will be 6203.43.4010, (HTS), which provides for men's woven shorts of synthetic fibers. The rate of duty will be 29% ad valorem. Style No. SPB1 falls within textile category designation 347. Style No. 40 Sprinter falls within textile category designation 647. Based upon international textile trade agreements, products of China and Korea are subject to visa requirements and quota restrictions. 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 or the control number indicated above should be attached to the entry documents filed at the time this merchandise is imported. If you have any questions regarding this ruling, contact National Import Specialist Gerard Shea at 212-466-5878. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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