N239841 N2 Ruling Active

The tariff classification of women’s and girls’ shorts from Vietnam

Issued March 29, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6204.63.3540, 6204.63.3532

Headings: 6204

Product description

The submitted sample, style 229319 Propel Short, is a pair of women’s shorts. The garment is two shorts sewn together at the waistband. The outer short is constructed of 100 percent polyester woven fabric. The inner short is constructed from 90 percent polyester and 10 percent spandex knit fabric. The shorts feature an elasticized waist with a drawstring; and hemmed leg openings on the inner and outer shorts. The shorts will be imported in ladies’ sizes S-2XL. The shorts will also be imported in girls’ sizes S-XL under style 229419. We are returning your sample as requested.

CBP rationale

The applicable subheading for the ladies’ sizes will be 6204.63.3532, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’…shorts (other than swimwear): trousers, bib and brace overalls, breeches and shorts: of synthetic fibers: other: other: other: other: other: other: shorts: women’s. The applicable subheading for the girls’ sizes will be 6204.63.3540, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’…shorts (other than swimwear): trousers, bib and brace overalls, breeches and shorts: of synthetic fibers: other: other: other: other: other: other: shorts: girls’.

Full text

N239841 March 29, 2013 CLA-2-62:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6204.63.3532, 6204.63.3540 Ms. Sheila Stokes Augusta Sportswear 425 Park West Drive Grovetown, GA. 30813 RE: The tariff classification of women’s and girls’ shorts from Vietnam Dear Ms. Stokes: In your letter dated March 14, 2013 you requested a classification ruling on behalf of Holloway Sportswear. The submitted sample, style 229319 Propel Short, is a pair of women’s shorts. The garment is two shorts sewn together at the waistband. The outer short is constructed of 100 percent polyester woven fabric. The inner short is constructed from 90 percent polyester and 10 percent spandex knit fabric. The shorts feature an elasticized waist with a drawstring; and hemmed leg openings on the inner and outer shorts. The shorts will be imported in ladies’ sizes S-2XL. The shorts will also be imported in girls’ sizes S-XL under style 229419. We are returning your sample as requested. The applicable subheading for the ladies’ sizes will be 6204.63.3532, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’…shorts (other than swimwear): trousers, bib and brace overalls, breeches and shorts: of synthetic fibers: other: other: other: other: other: other: shorts: women’s. The rate of duty is 28.6 percent ad valorem. The applicable subheading for the girls’ sizes will be 6204.63.3540, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’…shorts (other than swimwear): trousers, bib and brace overalls, breeches and shorts: of synthetic fibers: other: other: other: other: other: other: shorts: girls’. The rate of duty is 28.6 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 Peggy Fitzgerald at 646-733-3052. Sincerely, Thomas J. Russo Director National Commodity Specialist Division

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