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N146696 N1 Ruling Active

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

Issued February 10, 2011 by U.S. Customs and Border Protection.

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N1 N146696 (February 10, 2011)

Tariff classification

HTS codes: 6104.63.2030

Headings: 6104

Product description

The submitted sample, style IM114, is a pair of women’s shorts constructed of 80 percent nylon and 20 percent spandex knit fabric. The boy shorts feature an elasticized waistband and hemmed leg openings. We are returning your sample as requested.

CBP rationale

The applicable subheading will be 6104.63.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s shorts, knitted or crocheted: Shorts: Of synthetic fibers: Other: Other: Shorts: Women’s.

Full text

N146696 February 10, 2011 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: CLASSIFICATION TARIFF NO.: 6104.63.2030 Ms. Melissa Stanczak Ballet Makers, Inc. 1 Campus Road Totowa, New Jersey 07512 RE: The tariff classification of a pair of women’s shorts from China Dear Ms. Stanczak: In your letter dated January 25, 2011 you requested a classification ruling. The submitted sample, style IM114, is a pair of women’s shorts constructed of 80 percent nylon and 20 percent spandex knit fabric. The boy shorts feature an elasticized waistband and hemmed leg openings. We are returning your sample as requested. The applicable subheading will be 6104.63.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s shorts, knitted or crocheted: Shorts: Of synthetic fibers: Other: Other: Shorts: Women’s. The duty rate will be 28.2% 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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