N120305 N1 Ruling Active

The tariff classification of men’s woven shorts from China.

Issued September 20, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6203.42.4051

Headings: 6203

Product description

As requested, your sample will be returned. Style CMG6 “Sparrow” is a pair of men’s shorts constructed from 70% cotton, 30% nylon, woven fabric. The shorts have a double waistband consisting of an inside jacquard elastic waistband and an outside tunnel elastic waistband; two tabs at the center front waistband with four grommets and a laced closure; a 100% polyester mesh knit liner; a patch pocket on the left leg with a grommet and a hook and loop closure; a right rear patch pocket with a grommet and a hook and loop closure; and contrasting capping on the leg openings. The garment does not have a functioning drawstring in the waistband which is a requirement for swimwear. Consequently,

CBP rationale

the applicable subheading for Style CMG6 “Sparrow” will be 6203.42.4051, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s and boys’… breeches or shorts (other than swimwear): of cotton: other: other: other: men’s shorts.

Full text

N120305 September 20, 2010 CLA-2-62:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6203.42.4051 Ms. Veronica Tobar Diesel USA, Inc. 220 West 19th Street New York, NY 10021 RE: The tariff classification of men’s woven shorts from China. Dear Ms. Tobar: In your letter dated August 20, 2010, you requested a tariff classification ruling. As requested, your sample will be returned. Style CMG6 “Sparrow” is a pair of men’s shorts constructed from 70% cotton, 30% nylon, woven fabric. The shorts have a double waistband consisting of an inside jacquard elastic waistband and an outside tunnel elastic waistband; two tabs at the center front waistband with four grommets and a laced closure; a 100% polyester mesh knit liner; a patch pocket on the left leg with a grommet and a hook and loop closure; a right rear patch pocket with a grommet and a hook and loop closure; and contrasting capping on the leg openings. The garment does not have a functioning drawstring in the waistband which is a requirement for swimwear. Consequently, the applicable subheading for Style CMG6 “Sparrow” will be 6203.42.4051, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s and boys’… breeches or shorts (other than swimwear): of cotton: 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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