The classification of women’s shorts from India.
Issued March 29, 2000 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6204.62.4055
Headings: 6204
Product description
The sample is being returned, as you requested. The submitted garment, style 172-701485 is a pair of women’s shorts constructed from 100% cotton denim woven fabric. The shorts have a fly front opening with a one button left-over-right closure; a waistband with six belt loops; two side seam pocket; two back patch pockets and hemmed leg openings. Chapter 62, note 8 states, in part: Garments of this chapter designed for left over right closure at the front shall be regarded as men's or boys' garments, and those designed for right over left closure at the front as women's or girls' garments. These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or other of the sexes. As this garment has a left over right closure, the presumption is that the garment will be for men. However, it is clear based on the cut of the garment that it was designed for women. Therefore, the shorts will be classified as a woman’s garment.
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…shorts: of cotton.
Full text
NY F83558 March 29, 2000 CLA-2-61:RR:NC:WA:361 F83558 CATEGORY: Classification TARIFF NO.: 6204.62.4055 Ms. Cyndi Bergamini Customs Compliance Specialist CSI Industries Inc. 450 Winks Lane Bensalem, Pennsylvania 19020 RE: The classification of women’s shorts from India. Dear Ms. Bergamini: In your letter dated December 17, 1999, with additional information provided in your letter of February 15, 2000, you requested a classification ruling for a pair of women’s shorts. The sample is being returned, as you requested. The submitted garment, style 172-701485 is a pair of women’s shorts constructed from 100% cotton denim woven fabric. The shorts have a fly front opening with a one button left-over-right closure; a waistband with six belt loops; two side seam pocket; two back patch pockets and hemmed leg openings. Chapter 62, note 8 states, in part: Garments of this chapter designed for left over right closure at the front shall be regarded as men's or boys' garments, and those designed for right over left closure at the front as women's or girls' garments. These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or other of the sexes. As this garment has a left over right closure, the presumption is that the garment will be for men. However, it is clear based on the cut of the garment that it was designed for women. Therefore, the shorts will be classified as a woman’s garment. The applicable subheading for the shorts will be 6204.62.4055, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s…shorts: of cotton. The rate of duty will be 17 percent ad valorem. The shorts fall within textile category designation 348. Based upon international textile trade agreements products of India are subject to quota and the requirement of a visa. 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.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. If you have any questions regarding the ruling, contact National Import Specialist Angela De Gaetano at 212-637-7029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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