10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of a pair of girls’ shorts from China.
Issued March 23, 2010 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N098251 (March 23, 2010)
Tariff classification
HTS codes: 6104.63.2060
Headings: 6104
Product description
As requested, the sample will be retuned to you. The submitted sample, style BX600C is a pair of girls’ shorts constructed of 90 percent polyester, 10 percent spandex knit fabric. The shorts feature an elasticized waistband and hemmed bottoms.
CBP rationale
The applicable subheading for style BX600C will be 6104.63.2060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts, knitted or crocheted: trousers, bib and brace overalls, breeches and shorts: of synthetic fibers: other: shorts: girls’: other.
Full text
N098251 March 23, 2010 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6104.63.2060 Ms. Melissa Stanczak Ballet Makers, Inc. 1 Campus Road Totowa, NJ 07512 RE: The tariff classification of a pair of girls’ shorts from China. Dear Ms. Stanczak: In your letter dated March 9, 2010, you requested a tariff classification ruling. As requested, the sample will be retuned to you. The submitted sample, style BX600C is a pair of girls’ shorts constructed of 90 percent polyester, 10 percent spandex knit fabric. The shorts feature an elasticized waistband and hemmed bottoms. The applicable subheading for style BX600C will be 6104.63.2060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts, knitted or crocheted: trousers, bib and brace overalls, breeches and shorts: of synthetic fibers: other: shorts: girls’: other. The rate of duty will be 28.2 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 Bruce Kirschner at (646) 733-3048. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of girls’ garments from China
The tariff classification of women’s and girls’ shorts from Mexico
The tariff classification of costumes from China, Taiwan, India and Vietnam
The tariff classification of women’s and girls’ knit shorts from Mexico
The tariff classification of women’s and girls’ shorts from Mexico
The tariff classification of women’s and girls’ shorts from Mexico
The tariff classification of girls’ shorts from Mexico
The tariff classification of girls’ and women’s shorts from Mexico
The tariff classification of women’s shorts from Mexico
The tariff classification of women’s and girls’ shorts from Mexico
Follow N098251
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.