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L88929 L8 Ruling Active

The tariff classification of men’s knit shorts from Canada.

Issued December 28, 2005 by U.S. Customs and Border Protection.

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L8 L88929 (December 28, 2005)

Tariff classification

HTS codes: 6103.42.1050

Headings: 6103

Product description

Style JSBCHF, identified as “Hibiscus Jammer Shorts,” is a pair of men’s shorts constructed from 100% cotton, jersey knit fabric. The shorts feature a covered elastic waistband with an outside drawstring; side seam pockets; and hemmed leg openings.

CBP rationale

The applicable subheading for Style JSBCHF, “Hibiscus Jammer Shorts,” will be 6103.42.1050, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s or boys’… trousers, … breeches and shorts, knitted or crocheted: of cotton: shorts: men’s.

Full text

NY L88929 December 28, 2005 CLA-2:61:RR:NC:TA:N3:356 L88929 CATEGORY: Classification TARIFF NO.: 6103.42.1050 Ms. Kathryn J. Gilmore PBB Global Logistics, Inc. 670 Young Street Tonawanda, NY 14150 RE: The tariff classification of men’s knit shorts from Canada. Dear Ms. Gilmore: In your letter dated November 28, 2005, you requested a tariff classification ruling on behalf of Calhoun Sportswear. Style JSBCHF, identified as “Hibiscus Jammer Shorts,” is a pair of men’s shorts constructed from 100% cotton, jersey knit fabric. The shorts feature a covered elastic waistband with an outside drawstring; side seam pockets; and hemmed leg openings. The applicable subheading for Style JSBCHF, “Hibiscus Jammer Shorts,” will be 6103.42.1050, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s or boys’… trousers, … breeches and shorts, knitted or crocheted: of cotton: shorts: men’s. The rate of duty is 16.1% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUSA and the accompanying duty rates are provided on the World Wide Web at http://www.usitc.gov/tata/hts/. Style JSBCHF falls within textile category designation 347. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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 Mary Ryan at 646-733-3271. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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