N165815 N1 Ruling Active

The tariff classification of a pair of men’s swim shorts from China

Issued June 8, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6210.40.5050

Headings: 6210

Product description

The garment has a mesh 100% polyester fabric liner, an inner mesh key pocket, an elasticized waistband with a tunnel enclosed drawstring closure that encircles the entire waist, two flat tabs at the front of the waistband with four grommets through which the drawstring is secured, a non-functional fly, two side seam pockets with mesh linings, a right rear pocket with a mesh lining, two bellows pockets with a flap secured by two button closures and grommets for drainage and hemmed leg openings. The sample is being returned to you.

CBP rationale

The applicable subheading for style PACO-MS2901 will be 6210.40.5050 , Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other men’s or boys garments: Of man-made fibers: Other: Other.

Full text

N165815 June 8, 2011 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6210.40.5050 Mr. Simon Chen Paco (China) Garment Ltd. Building B (Rock House), No. 9, Yueyang Road Qingdao, China P.C.: 266071 RE: The tariff classification of a pair of men’s swim shorts from China Dear Mr. Chen: In your letter dated May 9, 2011, you requested a tariff classification ruling. The sample submitted, style number PACO-MS2901, is a pair of men’s swim shorts with a shell composed of a woven 100% polyester fabric that has a visible polyurethane coating on the inner surface. The garment has a mesh 100% polyester fabric liner, an inner mesh key pocket, an elasticized waistband with a tunnel enclosed drawstring closure that encircles the entire waist, two flat tabs at the front of the waistband with four grommets through which the drawstring is secured, a non-functional fly, two side seam pockets with mesh linings, a right rear pocket with a mesh lining, two bellows pockets with a flap secured by two button closures and grommets for drainage and hemmed leg openings. The sample is being returned to you. The applicable subheading for style PACO-MS2901 will be 6210.40.5050 , Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other men’s or boys garments: Of man-made fibers: Other: Other. 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 W. Raftery at (646) 733-3047. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →