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N218495 N2 Ruling Active

The tariff classification of women’s and girls’ shorts from Vietnam

Issued May 25, 2012 by U.S. Customs and Border Protection.

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N2 N218495 (May 25, 2012)

Tariff classification

HTS codes: 6204.63.3540, 6204.63.3532

Headings: 6204

Product description

The submitted sample, style 1267, is a pair of women’s shorts constructed of 100 percent polyester woven fabric. The shorts feature an elasticized waist with a drawstring; a knit inner brief; mesh inserts on each side; an interior key pocket; and contrasting color capping finishing the side seams and leg openings. The shorts for ladies’, style 1267, will be imported in sizes S-2XL. The shorts will also be imported for girls’ under style 1268 in sizes S-YL. We are returning your sample as requested.

CBP rationale

The applicable subheading for style 1267 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 applicable subheading for style 1268 will 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’.

Full text

N218495 May 25, 2012 CLA-2-62:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6204.63.3532, 6204.63.3540 Ms. Joyce Wooley Augusta Sportswear 425 Park West Drive Grovetown, GA. 30813 RE: The tariff classification of women’s and girls’ shorts from Vietnam Dear Ms. Wooley In your letter dated May 17, 2012 you requested a classification ruling. The submitted sample, style 1267, is a pair of women’s shorts constructed of 100 percent polyester woven fabric. The shorts feature an elasticized waist with a drawstring; a knit inner brief; mesh inserts on each side; an interior key pocket; and contrasting color capping finishing the side seams and leg openings. The shorts for ladies’, style 1267, will be imported in sizes S-2XL. The shorts will also be imported for girls’ under style 1268 in sizes S-YL. We are returning your sample as requested. The applicable subheading for style 1267 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 percent ad valorem. The applicable subheading for style 1268 will 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’. The rate of duty is 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 Peggy Fitzgerald at 646-733-3052. Sincerely, Thomas J. Russo Director National Commodity Specialist Division

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