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E85786 E8 Ruling Active

The tariff classification of women’s shorts from Guatemala

Issued September 7, 1999 by U.S. Customs and Border Protection.

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E8 E85786 (September 7, 1999)

Tariff classification

HTS codes: 1999, 6204.62.4055

Headings: 1999, 6204

Product description

The submitted sample, style 83298, is women’s shorts, which are manufactured from 100% cotton woven fabric. The shorts feature pull on styling, a fully elasticized waistband, two front pockets and self hemmed leg openings. As requested, your sample will be returned to you.

CBP rationale

The applicable subheading for the shorts will be 6204.62.4055, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s cotton shorts.

Full text

PD E85786 September 7, 1999 COMMENT3 COMMENT4CLA-2-62:S:AMW:N-3:I02 CATEGORY: Classification Mr. Thomas Caldecot Chubb, III Oxford Industries, Inc. 222 Piedmont Avenue, N.E. Atlanta, GA 30308 COMMENT5RE: The tariff classification of women’s shorts from Guatemala COMMENT6Dear Mr. Chubb: In your letter dated August 10, 1999, you requested a tariff classification ruling. The submitted sample, style 83298, is women’s shorts, which are manufactured from 100% cotton woven fabric. The shorts feature pull on styling, a fully elasticized waistband, two front pockets and self hemmed leg openings. As requested, your sample will be returned to you. The applicable subheading for the shorts 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 17.2%. The shorts fall within textile category designation 348. Based upon international textile trade agreements, products of Guatemala 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). COMMENT7COMMENT8 Sincerely, COMMENT9 Allan J. Martocci Acting Port Director Philadelphia

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