The tariff classification of men’s woven board shorts from China.
Issued October 18, 2013 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6203.43.4030
Headings: 6203
Product description
Your submitted sample will be returned, as requested. Style 3477215 is a pair of men’s board shorts constructed from 100% polyester, woven fabric. The garment features a flat waistband, two tabs at the center front waistband with four grommets and a laced closure, a fly front opening with a hook and loop closure, two side entry pockets with mesh pocket linings, and hemmed leg openings. Although Style 3477215 is identified as swim shorts, the garment is not considered swimwear as it does not have an elasticized waistband with a fully functional drawstring nor a lightweight support liner. See Hampco Apparel, Inc. v. United States, Slip. Op 88-12. In addition, although
CBP rationale
the applicable subheading for Style 3477215 will be 6203.43.4030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’… trousers, .
Full text
N246405 October 18, 2013 CLA-2-62:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6203.43.4030 Ms. Denise Wilson Belk International 2801 West Tyvola Road Charlotte, NC 28217 RE: The tariff classification of men’s woven board shorts from China. Dear Ms. Wilson: In your letter dated August 16, 2013 and in subsequent information received on September 18, 2013, you requested a tariff classification ruling. Your submitted sample will be returned, as requested. Style 3477215 is a pair of men’s board shorts constructed from 100% polyester, woven fabric. The garment features a flat waistband, two tabs at the center front waistband with four grommets and a laced closure, a fly front opening with a hook and loop closure, two side entry pockets with mesh pocket linings, and hemmed leg openings. Although Style 3477215 is identified as swim shorts, the garment is not considered swimwear as it does not have an elasticized waistband with a fully functional drawstring nor a lightweight support liner. See Hampco Apparel, Inc. v. United States, Slip. Op 88-12. In addition, although you state that the fabric has a waterproof coating applied, the fabric is not coated for tariff classification purposes. Consequently, the applicable subheading for Style 3477215 will be 6203.43.4030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’… trousers, . . . and shorts (other than swimwear): of synthetic fibers: other: other: other: other: shorts: men’s. The rate of duty is 27.9% 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 the 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 Mary Ryan at (646) 733-3271. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division
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