The tariff classification of women’s woven shorts from China
Issued July 27, 2012 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6204.69.9046, 6204.62.4056
Headings: 6204
Product description
The submitted sample, Style PL-1042, is a pair of woman’s “Version 1” denim shorts constructed of 98 percent cotton and 2 percent spandex. The shorts feature a front opening with a zipper; one metal button at the waistband that fastens left over right; six belt loops; two front pockets with a metal stud; a right coin pocket with a metal stud; two rear pockets with a metal stud; a sewn-on decorative lace overlay on the front of the garment; a sewn-on lace like overlay on the back of the garment that is approximately 1 1/2 inch wide that extends straight across from side seam to side seam, just below the waistline; and a frayed bottom. The submitted sample, Style PL-1042, is a pair of woman’s “Version 2” denim shorts constructed of 55 percent ramie, 25 percent cotton, 18 percent polyester, and 2 percent spandex. The shorts feature a front opening with a zipper; one metal button at the waistband that fastens left over right; six belt loops; two front pockets with a metal stud; a right coin pocket with a metal stud; two rear pockets with a metal stud; a sewn-on lace like overlay on the front of the garment; a sewn-on lace like overlay on the back of the garment that is approximately 1 1/2 inch wide that extends straight across from side seam to side seam, just below the waistline; and a frayed bottom. We are returning your sample as you requested.
CBP rationale
The applicable subheading for style PL-1042 “Version 1” will be 6204.62.4056, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s shorts (other than swimwear): of cotton: other: other: other: other: women’s shorts. The applicable subheading for style PL-1042 “Version 2” will be 6204.69.9046, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ trousers, bib and brace overalls, other, shorts, women’s.
Full text
N227346 July 27, 2012 CLA-2-62:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6204.62.4056; 6204.69.9046 Ms. Assunta Mannello Jones Apparel Group 200W Rittenhouse Circle, Door #6 Bristol, PA 19007 RE: The tariff classification of women’s woven shorts from China Dear Ms. Mannello: In your letter dated July, 19 2012, you requested a tariff classification ruling. The submitted sample, Style PL-1042, is a pair of woman’s “Version 1” denim shorts constructed of 98 percent cotton and 2 percent spandex. The shorts feature a front opening with a zipper; one metal button at the waistband that fastens left over right; six belt loops; two front pockets with a metal stud; a right coin pocket with a metal stud; two rear pockets with a metal stud; a sewn-on decorative lace overlay on the front of the garment; a sewn-on lace like overlay on the back of the garment that is approximately 1 1/2 inch wide that extends straight across from side seam to side seam, just below the waistline; and a frayed bottom. The submitted sample, Style PL-1042, is a pair of woman’s “Version 2” denim shorts constructed of 55 percent ramie, 25 percent cotton, 18 percent polyester, and 2 percent spandex. The shorts feature a front opening with a zipper; one metal button at the waistband that fastens left over right; six belt loops; two front pockets with a metal stud; a right coin pocket with a metal stud; two rear pockets with a metal stud; a sewn-on lace like overlay on the front of the garment; a sewn-on lace like overlay on the back of the garment that is approximately 1 1/2 inch wide that extends straight across from side seam to side seam, just below the waistline; and a frayed bottom. We are returning your sample as you requested. The applicable subheading for style PL-1042 “Version 1” will be 6204.62.4056, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s shorts (other than swimwear): of cotton: other: other: other: other: women’s shorts. The duty rate is 16.6% ad valorem. The applicable subheading for style PL-1042 “Version 2” will be 6204.69.9046, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ trousers, bib and brace overalls, other, shorts, women’s. The duty rate will be 2.8 % 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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