N014299 N0 Ruling Active

The tariff classification of boy’s shorts from Bangladesh.

Issued July 25, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6203.43.4040

Headings: 6203

Product description

Your submitted sample, style SR0108-3357B is a pair of boy’s shorts constructed of 100% polyester woven fabric. The shorts feature an elasticized waist, side mesh inserts, two front slash pockets, a small embroidered Starter™ logo on the bottom of the right leg and hemmed fabric with side slits at the leg openings.

CBP rationale

The applicable subheading for style SR0108-3357B will be 6203.43.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts: trousers, bib and brace overalls, breeches and shorts: of synthetic fibers: other: other, other: other, shorts: boys’.

Full text

N014299 July 25, 2007 CLA-2-62:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6203.43.4040 Mr. Len Mantering IFG Corporation 1372 Broadway Suite 12A New York, NY 10018 RE: The tariff classification of boy’s shorts from Bangladesh. Dear Mr. Mantering: In your letter dated July 12, 2007, you requested a tariff classification ruling. Your submitted sample, style SR0108-3357B is a pair of boy’s shorts constructed of 100% polyester woven fabric. The shorts feature an elasticized waist, side mesh inserts, two front slash pockets, a small embroidered Starter™ logo on the bottom of the right leg and hemmed fabric with side slits at the leg openings. The applicable subheading for style SR0108-3357B will be 6203.43.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts: trousers, bib and brace overalls, breeches and shorts: of synthetic fibers: other: other, other: other, shorts: boys’. The duty rate will be 27.9 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Bruce Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

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 →