N231455 N2 Ruling Active

The tariff classification of a men’s pair of shorts from China

Issued September 12, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6210.40.5039

Headings: 6210

Product description

The garment has a mesh liner, an elasticized waistband with a tunnel-enclosed drawstring closure that encircles the entire waist, no fly front opening, a right rear pocket with a grommet for drainage on the lower portion and a flap secured by a hook and loop fastener and hemmed leg openings. The garment has an inner woven fabric key pocket with a plastic clip. The key pocket lacks drainage of any kind. The “Hilfiger” tradename is featured on the drawstring at the waist and on the lower front portion of the left leg opening. The sample is being returned to you as you have requested.

CBP rationale

The applicable subheading for the shorts will be 6210.40.5039, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other men’s or boys’ garments: Of man-made fibers: Other: Trousers, breeches and shorts: Other.

Full text

N231455 September 12, 2012 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6210.40.5039 Ms. Min Xie PVH Corporation 200 Madison Avenue New York, N.Y. 10016 RE: The tariff classification of a men’s pair of shorts from China Dear Ms. Xie: In your letter dated August 13, 2012, you requested a tariff classification ruling. The sample submitted, style number 3659, “Steyn Country USA Trunk,” is a men’s pair of shorts with a shell composed of a woven 100% nylon fabric with a visible polyurethane coating on the inner surface. The garment has a mesh liner, an elasticized waistband with a tunnel-enclosed drawstring closure that encircles the entire waist, no fly front opening, a right rear pocket with a grommet for drainage on the lower portion and a flap secured by a hook and loop fastener and hemmed leg openings. The garment has an inner woven fabric key pocket with a plastic clip. The key pocket lacks drainage of any kind. The “Hilfiger” tradename is featured on the drawstring at the waist and on the lower front portion of the left leg opening. The sample is being returned to you as you have requested. The applicable subheading for the shorts will be 6210.40.5039, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other men’s or boys’ garments: Of man-made fibers: Other: Trousers, breeches and shorts: Other. The rate of duty will be 7.1 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 W. Raftery at (646) 733-3047. Sincerely, Thomas J. Russo Director National Commodity Specialist Division

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