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N198811 N1 Ruling Active

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

Issued January 10, 2012 by U.S. Customs and Border Protection.

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N1 N198811 (January 10, 2012)

Tariff classification

HTS codes: 6204.63.3532

Headings: 6204

Product description

The submitted sample, style IM127, is a pair of women’s shorts constructed from 100 percent polyester woven fabric. The pull on shorts feature a plaid design, screen print lettering on the back, a wide elastic waistband and hemmed leg openings with side slits. We are returning your sample as requested.

CBP rationale

The applicable subheading will be 6204.63.3532, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’…shorts (other than swimwear): trousers, bib and brace overalls, breeches and shorts: of synthetic fibers: other: other: other: other: other: other: shorts: women’s.

Full text

N198811 January 10, 2012 CLA-2-62:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6204.63.3532 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 December 27, 2011 you requested a classification ruling. The submitted sample, style IM127, is a pair of women’s shorts constructed from 100 percent polyester woven fabric. The pull on shorts feature a plaid design, screen print lettering on the back, a wide elastic waistband and hemmed leg openings with side slits. We are returning your sample as requested. The applicable subheading will be 6204.63.3532, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’…shorts (other than swimwear): trousers, bib and brace overalls, breeches and shorts: of synthetic fibers: other: other: other: other: other: other: shorts: women’s. The rate of duty is 28.6% 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, Thomas J. Russo Director National Commodity Specialist Division

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