CBP Ruling N253351 — The tariff classification of men’s knit shorts from Australia and China.

Tariff classification

Headings: 6103

Product description

Our response was delayed due to laboratory analysis. The sample is being returned. The submitted sample, Style SSCPSPXXL “Men’s Chillproof Short Pants,” is a pair of men’s shorts constructed from a bonded fabric consisting of an outer layer of 80% nylon, 20% spandex, knit fabric, a middle layer of a polyurethane film, and an inner layer of 95% polyester, 5% spandex, finely knit pile fabric that is identified by laboratory analysis as having an extended sinker loop type weft knit pile construction that is brushed in later finishing. Style SSCPSPXXL features a waist that has a fabric covered drawcord and cord lock; the “SHARKSKIN” logo on the front right leg and on the top rear panel; overlock stitching at the seams; and a straight bottom that is finished with elasticized capping. Following Chapter 60, Note 1(c), laminated knit pile fabric, whether laminated to a knit or to a woven fabric, is considered a knit fabric. Consequently,

CBP rationale

the applicable subheading for Style SSCPSPXXL will be 6103.43.1550, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ … trousers, breeches and shorts (other than swimwear), knitted or crocheted: of synthetic fibers: trousers, breeches and shorts: other: shorts: men’s.

Full text

N253351 October 20, 2014 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6103.43.1550 Mr. David Harmon Huish Outdoors 1540 North 2200 West Salt Lake City, UT 84116 RE: The tariff classification of men’s knit shorts from Australia and China. Dear Mr. Harmon: In your letter dated May 1, 2014, you requested a tariff classification ruling. Our response was delayed due to laboratory analysis. The sample is being returned. The submitted sample, Style SSCPSPXXL “Men’s Chillproof Short Pants,” is a pair of men’s shorts constructed from a bonded fabric consisting of an outer layer of 80% nylon, 20% spandex, knit fabric, a middle layer of a polyurethane film, and an inner layer of 95% polyester, 5% spandex, finely knit pile fabric that is identified by laboratory analysis as having an extended sinker loop type weft knit pile construction that is brushed in later finishing. Style SSCPSPXXL features a waist that has a fabric covered drawcord and cord lock; the “SHARKSKIN” logo on the front right leg and on the top rear panel; overlock stitching at the seams; and a straight bottom that is finished with elasticized capping. Following Chapter 60, Note 1(c), laminated knit pile fabric, whether laminated to a knit or to a woven fabric, is considered a knit fabric. Consequently, the applicable subheading for Style SSCPSPXXL will be 6103.43.1550, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ … trousers, breeches and shorts (other than swimwear), knitted or crocheted: of synthetic fibers: trousers, breeches and shorts: other: shorts: men’s. The duty rate is 28.2% 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 via e-mail at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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