The tariff classification of shorts from Guatemala
Issued August 24, 1999 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6204.69.2540
Headings: 6204
Product description
The garment submitted for a ruling, Style 69853, will be returned as requested. The submitted sample, Style 69853, is a pair of women’s shorts constructed from 100% woven rayon fabric. The shorts are a pull-on style that extends to just above the knee of the wearer. The garment features pleats, side seam pockets, and a partially elasticized waistband in the back. While the shorts are extremely full, the leg separation is visible from the front when worn.
CBP rationale
The applicable subheading for Style 69853 will be 6204.69.2540, Harmonized Tariff Schedule of the United States Annotated, which provides for women's or girls' trousers.
Full text
PD E85785 August 24, 1999 CLA-2-62: SF I30 CATEGORY: Classification TARIFF NO.: 6204.69.2540 Oxford Industries, Inc. Attn: Thomas Caldecot Chubb 222 Piedmont Avenue, N.E. Atlanta, Georgia 30308 RE: The tariff classification of shorts from Guatemala Dear Mr. Chubb: In your letter dated August 10, 1999 you requested a tariff classification ruling. The garment submitted for a ruling, Style 69853, will be returned as requested. The submitted sample, Style 69853, is a pair of women’s shorts constructed from 100% woven rayon fabric. The shorts are a pull-on style that extends to just above the knee of the wearer. The garment features pleats, side seam pockets, and a partially elasticized waistband in the back. While the shorts are extremely full, the leg separation is visible from the front when worn. The applicable subheading for Style 69853 will be 6204.69.2540, Harmonized Tariff Schedule of the United States Annotated, which provides for women's or girls' trousers...and shorts, of artificial fibers other, shorts, women. The duty rate will be 29.5% ad valorem Style 69853 falls within textile category designation 648. Based upon international textile trade agreements, this product from Guatemala is not currently subject to visa or quota requirements. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.GOV. In addition, 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 and should also be verified at the time of shipment. 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. Sincerely, Alice M. Rigdon Port Director San Francisco
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Modification of Pre-entry classification ruling XXXXXX; classification women's trousers and shorts of artificial fibers, subheading 6204.69.2510, HTSUSA, and subheading 6204.69.2540, HTSUSA, respectively
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