The tariff classification of men’s knit shorts from India.
Issued December 28, 2010 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6103.42.1050
Headings: 6103
Product description
As requested, your sample will be returned. Style R497 is a pair of men’s pull-on shorts constructed from 100% cotton, waffle knit fabric. Style R497 has a tunnel elastic waistband with an outside drawstring; an embroidered logo on the left hip; a rear patch pocket; and hemmed legs. Although you identify Style R497 as sleepwear, garments of this style and construction are considered multi-use garments that can be worn in a variety of situations in and around the home. As such, the garment is not classified as sleepwear, which is limited to garments that are designed for wear only to bed for sleeping.
CBP rationale
The applicable subheading for Style P497 will be 6103.42.1050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’… trousers, …breeches and shorts (other than swimwear), knitted or crocheted: of cotton: trousers, breeches and shorts: other: shorts: men’s.
Full text
N134873 December 28, 2010 CLA-2-61:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6103.42.1050 Ms. Kathy Guyer-Martin Ms. Katie Carothers Hanesbrands, Inc. 1000 East Hanes Mill Road Winston-Salem, NC 27105 RE: The tariff classification of men’s knit shorts from India. Dear Ms. Martin and Ms. Carothers: In your letter dated November 23, 2010, you requested a tariff classification ruling. As requested, your sample will be returned. Style R497 is a pair of men’s pull-on shorts constructed from 100% cotton, waffle knit fabric. Style R497 has a tunnel elastic waistband with an outside drawstring; an embroidered logo on the left hip; a rear patch pocket; and hemmed legs. Although you identify Style R497 as sleepwear, garments of this style and construction are considered multi-use garments that can be worn in a variety of situations in and around the home. As such, the garment is not classified as sleepwear, which is limited to garments that are designed for wear only to bed for sleeping. The applicable subheading for Style P497 will be 6103.42.1050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’… trousers, …breeches and shorts (other than swimwear), knitted or crocheted: of cotton: trousers, breeches and shorts: other: shorts: men’s. The rate of duty is 16.1% 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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