N236345 N2 Ruling Active

The tariff classification of women’s knit shorts from Pakistan

Issued December 21, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6104.62.2030

Headings: 6104

Product description

The submitted sample, Style # EZ006, is a pair of women’s low rise shorts constructed from 80 percent cotton and 20 percent polyester fleece knit fabric. The pull-on shorts feature a wide flat waistband with a drawstring and short, hemmed leg openings.

CBP rationale

The applicable subheading will be 6104.62.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ trousers, bib and brace overalls, breeches and shorts (other than swimwear) knitted or crocheted, trousers, bib and brace overalls, breeches and shorts, of cotton, other, shorts, women’s.

Full text

N236345 December 21, 2012 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6104.62.2030 Ms. Mary Zarzecki One Stop 2686 Northridge Drive Grand Rapids, MI 49544 RE: The tariff classification of women’s knit shorts from Pakistan Dear Ms. Zarzecki: In your letter dated November 30, 2012 you requested a classification ruling. The submitted sample, Style # EZ006, is a pair of women’s low rise shorts constructed from 80 percent cotton and 20 percent polyester fleece knit fabric. The pull-on shorts feature a wide flat waistband with a drawstring and short, hemmed leg openings. You state that the garment will be imported in women’s sizes XS-2XL. Your sample is being returned as requested. The applicable subheading will be 6104.62.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ trousers, bib and brace overalls, breeches and shorts (other than swimwear) knitted or crocheted, trousers, bib and brace overalls, breeches and shorts, of cotton, other, shorts, women’s. The rate of duty will be 14.9% 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 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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