N075816 N0 Ruling Active

The tariff classification of women’s shorts from China

Issued September 28, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6210.50.5039

Headings: 6210

Product description

The shorts are not lined. The same shorts will also be imported in girl’s sizes under style number OP109634G. The garment is a pair of pull-on shorts that has an elasticized waistband and extends to the lower hip-area in length. The shorts have two front pockets with zipper closures below the waist and hemmed leg openings. The sample is being returned to you as you have requested.

CBP rationale

The applicable subheading for the shorts will be 6210.50.5039, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other women’s or girls’ garments: Of man-made fibers: Other: Trousers, breeches and shorts: Other.

Full text

N075816 September 28, 2009 CLA-2-62:OT:RR:NC:WA:357 CATEGORY: Classification TARIFF NO.: 6210.50.5039 Ms. Mika M. McLafferty Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 399 Park Avenue 25th Floor New York, N.Y. 10022-4877 RE: The tariff classification of women’s shorts from China Dear Ms. McLafferty: In your letter dated September 3, 2009, on behalf of your client, In Mocean Group, LLC, you requested a tariff classification ruling. The sample submitted, style number 0J109634, is a women’s pair of shorts with a shell composed of a woven 100% polyester fabric which has a visible polyurethane coating on the inner surface. The shorts are not lined. The same shorts will also be imported in girl’s sizes under style number OP109634G. The garment is a pair of pull-on shorts that has an elasticized waistband and extends to the lower hip-area in length. The shorts have two front pockets with zipper closures below the waist and hemmed leg openings. The sample is being returned to you as you have requested. The applicable subheading for the shorts will be 6210.50.5039, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other women’s or girls’ garments: Of man-made fibers: Other: Trousers, breeches and shorts: Other. The rate of duty will be 7.1 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 W. Raftery at (646) 733-3047. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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