CBP Ruling N081184 — The tariff classification of men’s woven shorts from China.

Tariff classification

Headings: 6203

Product description

As requested, your sample will be returned. Board No. W0010AC01 / Style No. 140105194 is a pair of men’s shorts constructed from 55% cotton, 45% nylon, woven fabric. The shorts have a partially elasticized waistband; two flat tabs at the center front waistband with four grommets and a laced closure; a fly front opening with a hook and loop closure; a mesh liner; side seam pockets with mesh pocket bags; a cargo pocket on the right leg with a flap and a hook and loop closure; two metal grommets at the bottom of the cargo pocket; an embroidered logo on the left leg; and hemmed leg openings with small side slits. Although you identify the garment as swimwear, swim shorts require an elasticized waist through which a drawstring is threaded. In this instance, the drawstring does not encircle the waist but is simply laced through grommets secured to center front tabs. Consequently,

CBP rationale

the applicable subheading for Board No. W0010AC01 / Style No. 140105194 will be 6203.42.4051, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s and boys’…breeches and shorts (other than swimwear): of cotton: other: other: other: other: men’s shorts.

Full text

N081184 November 20, 2009 CLA-2-62:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6203.42.4051 Ms. Donna L. Shira Sharretts, Paley, Carter & Blauvelt, P.C. Seventy–five Broad Street New York, NY 10004 RE: The tariff classification of men’s woven shorts from China. Dear Ms. Shira: In your letter dated October 16, 2009, you requested a tariff classification ruling on behalf of Polo Ralph Lauren. As requested, your sample will be returned. Board No. W0010AC01 / Style No. 140105194 is a pair of men’s shorts constructed from 55% cotton, 45% nylon, woven fabric. The shorts have a partially elasticized waistband; two flat tabs at the center front waistband with four grommets and a laced closure; a fly front opening with a hook and loop closure; a mesh liner; side seam pockets with mesh pocket bags; a cargo pocket on the right leg with a flap and a hook and loop closure; two metal grommets at the bottom of the cargo pocket; an embroidered logo on the left leg; and hemmed leg openings with small side slits. Although you identify the garment as swimwear, swim shorts require an elasticized waist through which a drawstring is threaded. In this instance, the drawstring does not encircle the waist but is simply laced through grommets secured to center front tabs. Consequently, the applicable subheading for Board No. W0010AC01 / Style No. 140105194 will be 6203.42.4051, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s and boys’…breeches and shorts (other than swimwear): of cotton: other: other: other: other: men’s shorts. The rate of duty is 16.6% 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 this ruling letter 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 this ruling, contact National Import Specialist Mary Ryan at 646-733-3271. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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