CBP Ruling N125256 — The tariff classification of a pair of women’s shorts from China.

Tariff classification

Headings: 6204

Product description

The submitted sample, Style #MOE5000, is a pair of women’s shorts constructed from 100% polyester woven fabric. The garment extends above the knee, and features an inner panty style liner constructed from 100% polyester woven fabric, a partial elasticized waistband in the rear, a front zipper with a snap closure that fastens left over right, two front slash pockets, and hemmed leg openings. As noted above, the shorts have a left over right closure. Chapter 62, note 8 states, in part: Garments of this chapter designed for left over right closure at the front shall be regarded as men's or boys' garments, and those designed for right over left closure at the front as women's or girls' garments. These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or other of the sexes. As this garment has a left over right closure, the presumption is that the garment will be for men. However, it is clear based on the cut of the garment that it was designed for women. Therefore, the shorts will be classified as a woman’s garment. We are returning your sample as you requested.

CBP rationale

The applicable subheading, for Style MOE5000, will be 6204.63.3532, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s shorts, of synthetic fibers, women’s.

Full text

N125256 October 20, 2010 CLA-2-62:OT:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6204.63.3532 Ms. Donna Sipl Manhattan Beachwear, LLC 6600 Katella Avenue Cypress, CA 90630 RE: The tariff classification of a pair of women’s shorts from China. Dear Ms. Sipl: In your letter dated September 27, 2010, you requested a classification ruling for a pair of women’s shorts. The submitted sample, Style #MOE5000, is a pair of women’s shorts constructed from 100% polyester woven fabric. The garment extends above the knee, and features an inner panty style liner constructed from 100% polyester woven fabric, a partial elasticized waistband in the rear, a front zipper with a snap closure that fastens left over right, two front slash pockets, and hemmed leg openings. As noted above, the shorts have a left over right closure. Chapter 62, note 8 states, in part: Garments of this chapter designed for left over right closure at the front shall be regarded as men's or boys' garments, and those designed for right over left closure at the front as women's or girls' garments. These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or other of the sexes. As this garment has a left over right closure, the presumption is that the garment will be for men. However, it is clear based on the cut of the garment that it was designed for women. Therefore, the shorts will be classified as a woman’s garment. We are returning your sample as you requested. The applicable subheading, for Style MOE5000, will be 6204.63.3532, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s shorts, of synthetic fibers, women’s. The duty rate will be 28.6% 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 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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