The tariff classification of men’s board shorts from China
Issued May 19, 2008 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6203.43.4030, 6210.40.5039
Product description
Style 32108-36 is made from a woven 100% polyester fabric with a polyurethane coating on the inner surface. It extends to the lower thigh and has a non-elastic waistband, a partial fly front opening with a hook and loop closure, two tabs at the center front waistband with four grommets and a laced closure, a pocket with a flap secured by a hook and loop closure on the right leg. The garment is unlined. Style 32108-39 is made from a woven 100% polyester fabric with a polyurethane coating on the inner surface. It extends to the lower thigh and has a non-elastic waistband, a partial fly front opening with a hook and loop closure, two tabs at the center front waistband with four eyelets and a laced closure, a pocket with drain holes and a flap secured by a hook and loop closure on the right rear. The garment has a full mesh lining. Style 32108-41 is made from a woven 100% polyester fabric with a polyurethane coating on the inner surface. It extends to the lower thigh and has a non-elastic waistband, a partial fly front opening with a hook and loop closure, two tabs at the center front waistband with four eyelets and a laced closure, a patch pocket with drain holes and an unsecured flap on the right front. The garment has a full mesh lining. Although all three garments have an application of polyurethane on the inner surface, only style 32108-36 is considered coated for tariff purposes. The coating on the other samples is a mere change of color, which is insufficient for a garment to be considered within heading 6210, HTSUS.
CBP rationale
The applicable subheading for style 32108-36 will be 6210.40.5039, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s or boys’ trousers, breeches and shorts, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907, of man-made fibers. The applicable subheading for styles 32108-39 and 32108-41 will be 6203.43.4030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s trousers, breeches and shorts, of synthetic fibers: shorts.
Full text
N026920 May 19, 2008 CLA-2-62:OT:RR:NC:TA:357 CATEGORY: Classification TARIFF NO.: 6210.40.5039; 6203.43.4030 Mr. Daniel Meylor Carmichael International Service 533 Glendale Blvd. Los Angeles, CA 90025-5097 RE: The tariff classification of men’s board shorts from China Dear Mr. Meylor: In your letter dated March 25, 2008, on behalf of Hub Distributing, Inc., you requested a classification ruling. Samples were submitted. Style 32108-36 is made from a woven 100% polyester fabric with a polyurethane coating on the inner surface. It extends to the lower thigh and has a non-elastic waistband, a partial fly front opening with a hook and loop closure, two tabs at the center front waistband with four grommets and a laced closure, a pocket with a flap secured by a hook and loop closure on the right leg. The garment is unlined. Style 32108-39 is made from a woven 100% polyester fabric with a polyurethane coating on the inner surface. It extends to the lower thigh and has a non-elastic waistband, a partial fly front opening with a hook and loop closure, two tabs at the center front waistband with four eyelets and a laced closure, a pocket with drain holes and a flap secured by a hook and loop closure on the right rear. The garment has a full mesh lining. Style 32108-41 is made from a woven 100% polyester fabric with a polyurethane coating on the inner surface. It extends to the lower thigh and has a non-elastic waistband, a partial fly front opening with a hook and loop closure, two tabs at the center front waistband with four eyelets and a laced closure, a patch pocket with drain holes and an unsecured flap on the right front. The garment has a full mesh lining. Although all three garments have an application of polyurethane on the inner surface, only style 32108-36 is considered coated for tariff purposes. The coating on the other samples is a mere change of color, which is insufficient for a garment to be considered within heading 6210, HTSUS. The applicable subheading for style 32108-36 will be 6210.40.5039, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s or boys’ trousers, breeches and shorts, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907, of man-made fibers. The duty rate will be 7.1 percent ad valorem. The applicable subheading for styles 32108-39 and 32108-41 will be 6203.43.4030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s trousers, breeches and shorts, of synthetic fibers: shorts. 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/. These shorts fall within textile category 647. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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 William Raftery at 646-733-3047. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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