The tariff classification of shorts for boys’ wear from Viet Nam
Issued September 12, 2002 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6203.42.4060
Headings: 6203
Product description
Submitted style IE-26, manufactured from printed, woven fabric of 55% cotton/45% polyester, is a pair of shorts, elasticized around the waistband, suited for outerwear.
CBP rationale
The applicable subheading for the garment will be 6203.42.4060, Harmonized Tariff Schedule of the United States (HTS), which provides for …boys’…shorts (other than swimwear), of cotton, other, shorts, boys’, other.
Full text
NY I85888 September 12, 2002 CLA-2-62:RR:NC:TA:358 I85888 CATEGORY: Classification TARIFF NO.: 6203.42.4060 Jack H. Daniel, Jr. International Forwarders, Inc. P.O. Box 32428 Charleston, SC 29417-2428 RE: The tariff classification of shorts for boys’ wear from Viet Nam Dear Mr. Daniel: In your letter dated August 30, 2002, written on behalf of Ezrasons Inc., you requested a classification ruling. Submitted style IE-26, manufactured from printed, woven fabric of 55% cotton/45% polyester, is a pair of shorts, elasticized around the waistband, suited for outerwear. The applicable subheading for the garment will be 6203.42.4060, Harmonized Tariff Schedule of the United States (HTS), which provides for …boys’…shorts (other than swimwear), of cotton, other, shorts, boys’, other. The duty rate will be 16.8 per cent ad valorem. The shorts fall within textile category designation 347. Based upon international textile trade agreements products of Viet Nam may be 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 Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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