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The tariff classification of a pair of girl’s shorts from China.
Issued February 23, 2012 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N203805 (February 23, 2012)
Tariff classification
HTS codes: 6104.63.2060
Headings: 6104
Product description
As requested, the sample will be returned to you. Your submitted sample, Style 9872C is a pair of girl’s shorts constructed from 90% polyester, 10% spandex knit fabric. The pull-on shorts feature a wide elasticized waistband, hemmed leg openings and a small bow sewn to the middle of the waistband.
CBP rationale
The applicable subheading for Style 9872C will be 6104.63.2060 , Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s of girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts, knitted or crocheted: trousers, bib and brace overalls, breeches and shorts: of synthetic fibers: other: other, shorts: girls’: other.
Full text
N203805 February 23, 2012 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6104.63.2060 Ms. Melissa Stanczak Ballet Makers, Inc. 1 Campus Road Totowa, NJ 07512 RE: The tariff classification of a pair of girl’s shorts from China. Dear Ms. Stanczak: In your letter dated February 7, 2012, you requested a tariff classification ruling. As requested, the sample will be returned to you. Your submitted sample, Style 9872C is a pair of girl’s shorts constructed from 90% polyester, 10% spandex knit fabric. The pull-on shorts feature a wide elasticized waistband, hemmed leg openings and a small bow sewn to the middle of the waistband. The applicable subheading for Style 9872C will be 6104.63.2060 , Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s of girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts, knitted or crocheted: trousers, bib and brace overalls, breeches and shorts: of synthetic fibers: other: other, shorts: girls’: other. The rate of duty will be 28.2 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 Bruce Kirschner at (646) 733-3048. Sincerely, Thomas J. Russo Director National Commodity Specialist Division
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