D88404 D8 Ruling Active

The tariff classification of men's woven shorts from the Philippines.

Issued March 3, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6203.42.4050

Headings: 6203

Product description

As requested, the sample will be returned to you. Your submitted sample, style 505-4102 is a pair of men's 100% cotton flannel woven shorts. The garment features an elasticized waistband with the inner surface exposed, a substantial one button placket fly front, two side slash pockets and hemmed bottoms.

CBP rationale

The applicable subheading for style 505-4102, 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.

Full text

NY D88404 March 3, 1999 CLA-2-62:RR:NC:WA:355 D88404 CATEGORY: Classification TARIFF NO.: 6203.42.4050 Ms. Lesa R. Hubbard J.C. Penney Purchasing Corporation 6501 Legacy Drive Plano, TX 75024-3698 RE: The tariff classification of men's woven shorts from the Philippines. Dear Ms. Hubbard: In your letter dated February 24, 1999, you requested a classification ruling. As requested, the sample will be returned to you. Your submitted sample, style 505-4102 is a pair of men's 100% cotton flannel woven shorts. The garment features an elasticized waistband with the inner surface exposed, a substantial one button placket fly front, two side slash pockets and hemmed bottoms. The applicable subheading for style 505-4102, 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 17.2 percent ad valorem. Style 505-4102 falls within textile category designation 347. Based upon international textile trade agreements products of the Philippines 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 212-637-7082. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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