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N205475 N2 Ruling Active

The tariff classification of girl’s shorts from Vietnam.

Issued March 12, 2012 by U.S. Customs and Border Protection.

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N2 N205475 (March 12, 2012)

Tariff classification

HTS codes: 6204.63.3540

Headings: 6204

Product description

As requested, the sample will be returned to you. Your submitted sample, Style F-081 is a pair of girl’s shorts constructed of polyester woven fabric. The shorts feature an enclosed elasticized waistband with drawstring, a knit liner, mesh inserts on each bottom side and leg openings finished with contrast color capping

CBP rationale

The applicable subheading for Style F-081will be 6204.63.3540, 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: girls’: other.

Full text

N205475 March 12, 2012 CLA-2-62:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6204.63.3540 Mr. Mike Rizner Holloway Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of girl’s shorts from Vietnam. Dear Mr. Rizner: In your letter dated February 15, 2012, on behalf of Holloway Sportswear, a division of Augusta Sportswear, you requested a tariff classification ruling. As requested, the sample will be returned to you. Your submitted sample, Style F-081 is a pair of girl’s shorts constructed of polyester woven fabric. The shorts feature an enclosed elasticized waistband with drawstring, a knit liner, mesh inserts on each bottom side and leg openings finished with contrast color capping The applicable subheading for Style F-081will be 6204.63.3540, 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: girls’: other. The rate of duty will be 28.6 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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