The tariff classification of men’s woven shorts from China.
Issued July 25, 2012 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6203.43.4030
Headings: 6203
Product description
As requested, your sample will be returned. Style 507MS3911 is a pair of men’s shorts constructed from 100% polyester woven fabric. The garment features a flat waistband with a tunnel drawstring; two tabs at the center front waistband with four grommets and a laced closure; a fly front opening with a hook and loop closure; two side entry pockets with partial mesh linings; a patch pocket on the right leg with a hook and loop closure and a grommet for drainage; and hemmed leg openings. Although you identify the garment as a swim short, Style 507MS3911 does not have the elasticized waistband and support liner required of swim wear. In addition, although you suggest classification of the shorts under 6210.40.5050, Harmonized Tariff Schedule of the United States (HTSUS), the applied coating is not visible to the naked eye beyond a change in color. Therefore, HTSUS 6210 does not apply. Consequently, Style 507MS3911 is considered a multi-purpose short classifiable in heading 6203.
CBP rationale
The applicable subheading for Style 507MS3911 will be 6203.43.4030, HTSUS, which provides for Men’s or boys’… Trousers, bib and brace overalls, breeches and shorts (other than swimwear): Of synthetic fibers: Other: Other: Other: Other: Shorts: Men’s.
Full text
N225558 July 25, 2012 CLA-2-62:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6203.43.4030 Ms. Julin Ju 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 Ms. Ju: In your letter dated July 6, 2012, you requested a tariff classification ruling. As requested, your sample will be returned. Style 507MS3911 is a pair of men’s shorts constructed from 100% polyester woven fabric. The garment features a flat waistband with a tunnel drawstring; two tabs at the center front waistband with four grommets and a laced closure; a fly front opening with a hook and loop closure; two side entry pockets with partial mesh linings; a patch pocket on the right leg with a hook and loop closure and a grommet for drainage; and hemmed leg openings. Although you identify the garment as a swim short, Style 507MS3911 does not have the elasticized waistband and support liner required of swim wear. In addition, although you suggest classification of the shorts under 6210.40.5050, Harmonized Tariff Schedule of the United States (HTSUS), the applied coating is not visible to the naked eye beyond a change in color. Therefore, HTSUS 6210 does not apply. Consequently, Style 507MS3911 is considered a multi-purpose short classifiable in heading 6203. The applicable subheading for Style 507MS3911 will be 6203.43.4030, HTSUS, which provides for Men’s or boys’… Trousers, bib and brace overalls, breeches 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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