N077758 N0 Ruling Active

The tariff classification of a pair of women’s knit shorts from China.

Issued October 23, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6104.63.2030

Headings: 6104

Product description

The submitted sample, Style #5006, is a pair of women’s shorts constructed from 92% polyester and 8% spandex knit fabric. The pull-on shorts feature an elasticized waistband with a drawstring, faux slant pockets, and short leg openings trimmed with piping. We are returning your sample as you requested.

CBP rationale

The applicable subheading for the pants, Style 5006, will be 6104.63.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ shorts, knitted or crocheted, of synthetic fibers, other, other, shorts, women’s.

Full text

N077758 October 23, 2009 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6104.63.2030 Ms. Melissa Stanczak Ballet Makers, Inc. 1 Campus Road Totowa, NJ 07512 RE: The tariff classification of a pair of women’s knit shorts from China. Dear Ms. Stanczak: In your letter dated September 16, 2009, you requested a tariff classification ruling for a pair of women’s knit shorts. The submitted sample, Style #5006, is a pair of women’s shorts constructed from 92% polyester and 8% spandex knit fabric. The pull-on shorts feature an elasticized waistband with a drawstring, faux slant pockets, and short leg openings trimmed with piping. We are returning your sample as you requested. The applicable subheading for the pants, Style 5006, will be 6104.63.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ shorts, knitted or crocheted, of synthetic fibers, other, other, shorts, women’s. The rate of duty will be 28.2% 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 Peggy Fitzgerald at 646-733-3052. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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