7 newer rulings cite the same tariff codes.

Classification can shift over time. Review the more recent rulings below before relying on this one.

N237160 N2 Ruling Active

The tariff classification of a pair of women’s shorts from Pakistan

Issued January 15, 2013 by U.S. Customs and Border Protection.

Cite this ruling

Copies to clipboard

N2 N237160 (January 15, 2013)

Tariff classification

HTS codes: 6104.62.2030

Headings: 6104

Product description

The submitted sample, Style number EZ008, is a “Ladies Fleece Bermuda Short” constructed of fleece knit fabric that is 68 percent cotton and 32 percent polyester. The garment features a two and one-half inch rib knit waistband; a flat drawstring; and hemmed leg openings. The garment extends from the waist to the mid-thigh area. It will be imported in ladies’ sizes XS through 4XL. We are returning your sample.

CBP rationale

The applicable subheading for the shorts, style number EZ008 will be 6104.62.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ trousers, knitted or crocheted, of cotton, other, trousers and breeches, women’s, shorts, women’s.

Full text

N237160 January 15, 2013 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6104.62.2030 Ms. Mary Zarzecki One Stop 2686 Northridge Dr. Grand Rapids, MI 49544 RE: The tariff classification of a pair of women’s shorts from Pakistan Dear Ms. Zarzecki: In your letter dated January 3, 2013 you requested a tariff classification ruling. The submitted sample, Style number EZ008, is a “Ladies Fleece Bermuda Short” constructed of fleece knit fabric that is 68 percent cotton and 32 percent polyester. The garment features a two and one-half inch rib knit waistband; a flat drawstring; and hemmed leg openings. The garment extends from the waist to the mid-thigh area. It will be imported in ladies’ sizes XS through 4XL. We are returning your sample. The applicable subheading for the shorts, style number EZ008 will be 6104.62.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ trousers, knitted or crocheted, of cotton, other, trousers and breeches, women’s, 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

View original on CBP CROSS →

More rulings on the same tariff codes

Follow N237160

Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.

One email per day at most. Confirm your address once, unsubscribe anytime.

Searching CBP rulings the smart way

Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.