The tariff classification of a pair of women’s knit shorts from China
Issued June 28, 2012 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6104.63.2030
Headings: 6104
Product description
The submitted sample, Style number ACE5081, “Sleep Short” is a pair of women’s shorts constructed of 100 percent polyester knit fabric. The shorts feature an elasticized waistband with a functional drawstring that runs through the waistband. The short has hemmed leg openings. In your letter you question whether style number ACE5081 would be classified under 6108.92.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: Other: Of man-made fibers: Other: Women’s. Although you have described the garment as sleepwear, their appearance is ambiguous and does not clearly demonstrate their use as such. Taking into consideration all of the information before us, you have not provided supporting documentation to substantiate this claim. Therefore, the garment is considered a short and classified in subheading 6104, HTSUS. We are returning your sample as requested.
CBP rationale
The applicable subheading will be 6104.63.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s shorts, knitted or crocheted: Shorts: Of synthetic fibers: Other: Other: Shorts: Women’s.
Full text
N222062 June 28, 2012 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6104.63.2030 Ms. Maribeth Dedmon Dollar General 100 Mission Ridge Goodlettsville, TN 37072 RE: The tariff classification of a pair of women’s knit shorts from China Dear Ms. Dedmon: In your letter dated June 13, 2012, you requested a tariff classification ruling on behalf of Dolgencorp Inc. The submitted sample, Style number ACE5081, “Sleep Short” is a pair of women’s shorts constructed of 100 percent polyester knit fabric. The shorts feature an elasticized waistband with a functional drawstring that runs through the waistband. The short has hemmed leg openings. In your letter you question whether style number ACE5081 would be classified under 6108.92.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: Other: Of man-made fibers: Other: Women’s. Although you have described the garment as sleepwear, their appearance is ambiguous and does not clearly demonstrate their use as such. Taking into consideration all of the information before us, you have not provided supporting documentation to substantiate this claim. Therefore, the garment is considered a short and classified in subheading 6104, HTSUS. We are returning your sample as requested. The applicable subheading will be 6104.63.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s shorts, knitted or crocheted: Shorts: Of synthetic fibers: Other: Other: Shorts: Women’s. The duty rate will be 28.2% 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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