The tariff classification of men’s board shorts from China
Issued May 5, 2011 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6203.43.4030, 6210.40.5039
Product description
Styles BLSW938LT and BLSW938HV are men’s board shorts constructed from 100% polyester, woven fabric. The shorts have a tunnel elastic waistband with an inside drawstring that encircles the waist, a mesh support liner, two side entry pockets with mesh linings, a rear patch pocket without drainage holes, a tab and a hook and loop closure on the rear pocket, an inner mesh coin pocket, and hemmed leg openings. Style BLSW938LT does not qualify as being made up of a coated fabric, as the coating is not visible for tariff purposes.
CBP rationale
The applicable subheading for style BLSW938LT will be 6203.43.4030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’… trousers, . The applicable subheading for BLSW938HV will be 6210.40.5039, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s or boys’ trousers, breeches and shorts, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907, of man-made fibers.
Full text
N159360 May 5, 2011 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6210.40.5039; 6203.43.4030 Ms. Carol Robertson Carmichael International Service 533 Glendale Blvd. Los Angeles, CA 90026-5097 RE: The tariff classification of men’s board shorts from China Dear Ms. Robertson: In your letter dated April 5, 2011, on behalf of DDK International, Inc., you requested a tariff classification ruling. Two samples of one style were submitted with different degrees of polyurethane coating on the inner surface of the shell. Styles BLSW938LT and BLSW938HV are men’s board shorts constructed from 100% polyester, woven fabric. The shorts have a tunnel elastic waistband with an inside drawstring that encircles the waist, a mesh support liner, two side entry pockets with mesh linings, a rear patch pocket without drainage holes, a tab and a hook and loop closure on the rear pocket, an inner mesh coin pocket, and hemmed leg openings. Style BLSW938LT does not qualify as being made up of a coated fabric, as the coating is not visible for tariff purposes. The applicable subheading for style BLSW938LT will be 6203.43.4030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’… trousers, . . . and shorts (other than swimwear): of synthetic fibers: other: other: other: other: shorts: men’s. The rate of duty will be 27.9 percent ad valorem. The applicable subheading for BLSW938HV will be 6210.40.5039, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s or boys’ trousers, breeches and shorts, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907, of man-made fibers. The rate of duty will be 7.1 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 William Raftery at (646) 733-3047. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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