CBP Ruling N198802 — The tariff classification of a pair of shorts from China

Tariff classification

Headings: 6210

Product description

The shorts are not lined. The shorts extend to the mid-thigh area in length and have a fly front opening secured by a left-over-right hook and loop closure. The waistband is elasticized and has two front tabs with four grommets at the center through which a drawcord is laced and fastened. The shorts have two side seam pockets with mesh pocket bags and hemmed leg openings. The sample is being returned to you as you have requested. In your letter

CBP rationale

The applicable subheading for the shorts will be 6210.40.5039, 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: Trousers, breeches and shorts: Other.

Full text

N198802 January 24, 2012 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6210.40.5039 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 shorts from China Dear Mr. Chen: In your letter dated December 26, 2011, you requested a tariff classification ruling. The sample submitted, style number PACO-AR08, is a pair of shorts with a shell composed of a woven 100% polyester fabric which has a visible coating on the inner surface. The shorts are not lined. The shorts extend to the mid-thigh area in length and have a fly front opening secured by a left-over-right hook and loop closure. The waistband is elasticized and has two front tabs with four grommets at the center through which a drawcord is laced and fastened. The shorts have two side seam pockets with mesh pocket bags and hemmed leg openings. The sample is being returned to you as you have requested. In your letter you stated that these shorts are women’s; however, because they have a left-over-right closure and are not clearly identifiable from the cut as being for women, they are classifiable as men’s in accordance with Legal Note 8 of Chapter 62, Harmonized Tariff Schedule of the United States. The applicable subheading for the shorts will be 6210.40.5039, 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: Trousers, breeches and shorts: 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, Thomas J. Russo Director National Commodity Specialist Division

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