The tariff classification of a pair of women’s knit shorts from Taiwan.
Issued September 11, 2003 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6104.63.2030
Headings: 6104
Product description
The submitted sample, Style #71107, is a pair of women’s jersey knit shorts, constructed from 84% polyester, and 16% spandex mesh knit fabric. The pull-on shorts feature an elasticized waistband, with a string attached at the center (simulating a drawstring), and hemmed leg openings. We are returning your sample as you requested.
CBP rationale
The applicable subheading for the shorts, Style 71107 will be 6104.63.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s breeches and shorts, knitted or crocheted, of synthetic fibers, other, shorts.
Full text
NY J87988 September 11, 2003 CLA-2-61:RR:NC:WA:361 NY J87988 CATEGORY: Classification TARIFF NO.: 6104.63.2030 Ms. Betty Coats Kmart Corporation Resource Center 3100 West Big Beaver Road Troy, MI 48084-3163 RE: The tariff classification of a pair of women’s knit shorts from Taiwan. Dear Ms. Coats: In your letter dated, August 12, 2003, you requested a classification ruling. The submitted sample, Style #71107, is a pair of women’s jersey knit shorts, constructed from 84% polyester, and 16% spandex mesh knit fabric. The pull-on shorts feature an elasticized waistband, with a string attached at the center (simulating a drawstring), and hemmed leg openings. We are returning your sample as you requested. The applicable subheading for the shorts, Style 71107 will be 6104.63.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s breeches and shorts, knitted or crocheted, of synthetic fibers, other, shorts. The duty rate will be 28.4% ad valorem. The shorts, Style 71107, fall within textile category designation 648. Based upon international textile trade agreements this category from Taiwan is subject to the requirement of a visa and quota restraints. 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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 DeGaetano at (646) 733-3052. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of women’s knit garments from Sri Lanka
The tariff classification and country of origin of women’s knit garments; 19 CFR 102.21(c)(3)
The tariff classification of a pair of women's shorts from China
The tariff classification of a pair of women’s shorts from China
The tariff classification of a women’s top and shorts from Brazil
The tariff classification of a 4 piece gift set from China
The tariff classification of women’s and girls’ shorts from Mexico
The tariff classification of costumes from China, Taiwan, India and Vietnam
The tariff classification of women’s and girls’ knit shorts from Mexico
The tariff classification of a pair of women’s shorts from Vietnam
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →