5 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of a pair of man’s board shorts from Vietnam
Issued March 12, 2014 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N250545 (March 12, 2014)
Tariff classification
HTS codes: 6210.40.5039
Headings: 6210
Product description
Your sample will be returned as requested Style 3I0737 is a pair of man’s board shorts composed of 100% polyester woven fabric with a visible coating on the inner surface. The short features two flat tabs at the center front waistband with four grommets and a laced closure, fly front secured by hook and loop closure, a rear pocket secured by hook and loop closure and hemmed leg openings.
CBP rationale
The applicable subheading for style 3I0737 will be 6210.40.5039, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other men’s or boys’ garments: Of man-made fibers: Other: Trousers, breeches and shorts: Other.
Full text
N250545 March 12, 2014 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6210.40.5039 Ms. Julie McCoy Abercrombie & Fitch Trading Co. 6301 Fitch Path New Albany, OH 43054 RE: The tariff classification of a pair of man’s board shorts from Vietnam Dear Ms. McCoy: In your letter dated February 10, 2014, you requested a tariff classification ruling. Your sample will be returned as requested Style 3I0737 is a pair of man’s board shorts composed of 100% polyester woven fabric with a visible coating on the inner surface. The short features two flat tabs at the center front waistband with four grommets and a laced closure, fly front secured by hook and loop closure, a rear pocket secured by hook and loop closure and hemmed leg openings. The applicable subheading for style 3I0737 will be 6210.40.5039, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other men’s or boys’ garments: Of man-made fibers: Other: Trousers, breeches and shorts: Other. The rate of duty will be 7.1 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 Rosemarie Hayward at (646) 733-3064. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of a pair of boys’ shorts from China
The tariff classification of a pair of boys’ shorts from China
The tariff classification of men’s jacket and trousers from China.
The tariff classification of a pair of men’s trousers from China
The tariff classification of men’s outwear vest, jackets and trousers from Indonesia and China
The tariff classification of a jacket and trousers from Vietnam
The tariff classification of men’s board shorts from Sri Lanka
The tariff classification of boys’ shorts from Vietnam and Bangladesh
The tariff classification of men’s shorts from Vietnam
The tariff classification of men’s coated shorts from China
Follow N250545
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.