N248185 N2 Ruling Active

The tariff classification of men’s woven shorts from China.

Issued December 23, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6203.43.4030

Headings: 6203

Product description

The submitted sample will be returned. Item #1544-0934 “Skyline Lightweight Trail Short” is a pair of men’s shorts constructed from 92% polyester, 8% spandex woven fabric. The garment features a flat waistband with adjustable tabs at each side; a fly front opening with a hook and loop closure and two snap closures on the waistband; two front quarter pockets; a small zippered pocket on the rear waistband; a rib knit insert below the rear waistband; a D-ring on the front waistband; and hemmed leg openings. The garment has no padding in the crotch area. Although you suggest classification for Item #1544-0934 in HTS 6210, the fabric is not coated for tariff classification purposes. In addition, although

CBP rationale

the applicable subheading for Item #1544-0934 “Skyline Lightweight Trail Short” will be 6203.43.4030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’… trousers, .

Full text

N248185 December 23, 2013 CLA-2-62:OT:RR:NC:TA:356 CATEGORY: Classification TARIFF NO.: 6203.43.4030 Ms. Adelaide Grillo The Janel Group 460A Hindry Avenue Inglewood, CA 90301 RE: The tariff classification of men’s woven shorts from China. Dear Ms. Grillo: In your letter dated November 18, 2013, you requested a tariff classification ruling on behalf of Troy Lee Designs. The submitted sample will be returned. Item #1544-0934 “Skyline Lightweight Trail Short” is a pair of men’s shorts constructed from 92% polyester, 8% spandex woven fabric. The garment features a flat waistband with adjustable tabs at each side; a fly front opening with a hook and loop closure and two snap closures on the waistband; two front quarter pockets; a small zippered pocket on the rear waistband; a rib knit insert below the rear waistband; a D-ring on the front waistband; and hemmed leg openings. The garment has no padding in the crotch area. Although you suggest classification for Item #1544-0934 in HTS 6210, the fabric is not coated for tariff classification purposes. In addition, although you state that the garment is designed for cycling, the garment does not have features specific to cycling and is considered a multi-use garment. Consequently, the applicable subheading for Item #1544-0934 “Skyline Lightweight Trail Short” 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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