N275172 N2 Ruling Active

The tariff classification of a pair of women’s shorts from China

Issued May 24, 2016 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6204.62.4056

Headings: 6204

Product description

Your sample will be returned. The submitted sample is a pair of women’s shorts constructed from 100% cotton non-knitted, non-crocheted, open-work fabric. The garment is lined and features a knit waistband with a drawstring tightening and front pockets.

CBP rationale

The applicable subheading for the submitted sample will be 6204.62.4056, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Trousers, bib and brace overalls, breeches and shorts: Of cotton: Other: Other: Other: Other: Women’s shorts.

Full text

N275172 May 24, 2016 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6204.62.4056 Mr. Paul Leitner Oceanland Service Inc. 15241 Don Julian Road City of Industry, CA 91745 RE: The tariff classification of a pair of women’s shorts from China Dear Mr. Leitner: In your letter dated March 17, 2016, you requested a tariff classification ruling on behalf of your client, ACCO Ltd. Your sample will be returned. The submitted sample is a pair of women’s shorts constructed from 100% cotton non-knitted, non-crocheted, open-work fabric. The garment is lined and features a knit waistband with a drawstring tightening and front pockets. The applicable subheading for the submitted sample will be 6204.62.4056, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Trousers, bib and brace overalls, breeches and shorts: Of cotton: Other: Other: Other: Other: Women’s shorts. The rate of duty will be 16.6 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 https://hts.usitc.gov/current. 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 Kimberly Rackett via email at [email protected]. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →