N258137 N2 Ruling Active

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

Issued October 24, 2014 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6203.43.4030

Headings: 6203

Product description

The submitted sample will be returned. Style SRTNFBRDGRDCB is a pair of men’s board shorts constructed from 90% polyester, 10% spandex, woven fabric. The garment features a flat waistband; two tabs at the center front waistband with four grommets to secure the drawstring; a fly front with a spandex gusset and a hook and loop closure at the waistband; a right side entry pocket with a mesh fabric bag and a fabric covered zipper; a team logo at each side of the garment; hemmed leg openings.

CBP rationale

The applicable subheading for Style SRTNFBRDGRDCB will be 6203.43.4030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’… trousers, .

Full text

N258137 October 24, 2014 CLA-2-62:OT:RR:NC:TA:356 CATEGORY: Classification TARIFF NO.: 6203.43.4030 Mr. Peter Salvato Import Commodity Group Ltd. 500 Merrick Road Lynbrook, NY 11563 RE: The tariff classification of men’s woven shorts from China. Dear Mr. Salvato: In your letter dated October 8, 2014, you requested a tariff classification ruling. The submitted sample will be returned. Style SRTNFBRDGRDCB is a pair of men’s board shorts constructed from 90% polyester, 10% spandex, woven fabric. The garment features a flat waistband; two tabs at the center front waistband with four grommets to secure the drawstring; a fly front with a spandex gusset and a hook and loop closure at the waistband; a right side entry pocket with a mesh fabric bag and a fabric covered zipper; a team logo at each side of the garment; hemmed leg openings. The applicable subheading for Style SRTNFBRDGRDCB 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 Rosemarie Hayward via e-mail at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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