The tariff classification of men’s woven board shorts from Indonesia.
Issued October 6, 2011 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6301, 3271, 6210.40.5039, 2011, 6203.43.4030, 4030, 6203.43
Product description
As requested, your sample will be returned. Style 1I0485 is a pair of men’s shorts constructed from 100% polyester, woven fabric. The shorts have a flat waistband, two tabs at the center front waistband with four grommets and a laced closure, a fly front opening with a hook and loop closure, a full mesh lining, a patch pocket on the right rear panel with a flap and a hook and loop closure, a grommet on the rear pocket, an embroidered logo on the left leg, and hemmed leg openings. Although
CBP rationale
the applicable subheading for Style 1I0485 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.
Full text
N185427 October 6, 2011 CLA-2-62:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6203.43. 4030 Ms. Patricia Roberts Abercrombie & Fitch Trading Co. 6301 Fitch Path New Albany, OH 43054 RE: The tariff classification of men’s woven board shorts from Indonesia. Dear Ms. Roberts: In your letter dated September 14, 2011, you requested a tariff classification ruling. As requested, your sample will be returned. Style 1I0485 is a pair of men’s shorts constructed from 100% polyester, woven fabric. The shorts have a flat waistband, two tabs at the center front waistband with four grommets and a laced closure, a fly front opening with a hook and loop closure, a full mesh lining, a patch pocket on the right rear panel with a flap and a hook and loop closure, a grommet on the rear pocket, an embroidered logo on the left leg, and hemmed leg openings. Although you state that Style 1I0485 has a visible coating of polyurethane (PU) applied to the inside surface and you believe the garment is classifiable in HTSUS 6210.40.5039, the garment is not coated for tariff classification purposes. Consequently, the applicable subheading for Style 1I0485 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 is 27.9% 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 the 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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