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The tariff classification of men’s woven shorts from China.
Issued June 8, 2012 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N216922 (June 8, 2012)
Tariff classification
HTS codes: 6203.43.4030
Headings: 6203
Product description
The sample will be returned to you as requested. Style 507MS3916 is a pair of men’s shorts constructed from 100% polyester, woven fabric. Style 507MS3916 falls above the knee and features an elasticized waistband with an outside drawstring; a brief-styled mesh liner; two side entry pockets with mesh linings; an inner coin pocket sewn to the right front waistband; two grommets located at the upper back panel below the waistband; a patch pocket on the right rear panel with a hook and loop closure and a grommet for drainage; and hemmed leg openings with small side slits. Although you suggest classification in 6210.40.5050, Harmonized Tariff Schedule of the United States, (HTSUS), the shorts are not coated for tariff purposes. Therefore, HTSUS 6210 is not applicable. In addition, the garment is not considered swimwear because the coin pocket has not been constructed with features that would facilitate drainage. Consequently,
CBP rationale
the applicable subheading for Style 507MS3916 will be 6203.43.4030, HTSUS, which provides for men’s and boys’… trousers, .
Full text
N216922 June 8, 2012 CLA-2-62:OT:RR:NC:3:356 CATEGORY: Classification TARIFF NO.: 6203.43.4030 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 men’s woven shorts from China. Dear Mr. Chen: In your letter dated May 6, 2012, you requested a tariff classification ruling. The sample will be returned to you as requested. Style 507MS3916 is a pair of men’s shorts constructed from 100% polyester, woven fabric. Style 507MS3916 falls above the knee and features an elasticized waistband with an outside drawstring; a brief-styled mesh liner; two side entry pockets with mesh linings; an inner coin pocket sewn to the right front waistband; two grommets located at the upper back panel below the waistband; a patch pocket on the right rear panel with a hook and loop closure and a grommet for drainage; and hemmed leg openings with small side slits. Although you suggest classification in 6210.40.5050, Harmonized Tariff Schedule of the United States, (HTSUS), the shorts are not coated for tariff purposes. Therefore, HTSUS 6210 is not applicable. In addition, the garment is not considered swimwear because the coin pocket has not been constructed with features that would facilitate drainage. Consequently, the applicable subheading for Style 507MS3916 will be 6203.43.4030, HTSUS, which provides for men’s and 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 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 Mary Ryan at (646) 733-3271. Sincerely, Thomas J. Russo Director National Commodity Specialist Division
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