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N087421 N0 Ruling Active

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

Issued December 18, 2009 by U.S. Customs and Border Protection.

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N0 N087421 (December 18, 2009)

Tariff classification

HTS codes: 6210.50.5039

Headings: 6210

Product description

The shorts are not lined. The shorts extend to the lower hip-area in length and have a fly front opening secured by a hook and loop closure, a tab with four grommets on the front portion of the waistband through which a drawcord is laced and fastened 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

N087421 December 18, 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 a women’s pair of shorts from China Dear Ms. McLafferty: In your letter dated December 8, 2009, on behalf of your client, Foreign Resources Corporation, you requested a tariff classification ruling. The sample submitted for style numbers OJ20961YB and 17107 is a women’s pair of shorts with a shell composed of a woven 100% polyester fabric that has a visible polyurethane coating on the inner surface. The shorts are not lined. The shorts extend to the lower hip-area in length and have a fly front opening secured by a hook and loop closure, a tab with four grommets on the front portion of the waistband through which a drawcord is laced and fastened 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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