N282747 N2 Ruling Active

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

Issued February 21, 2017 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6203.43.9030

Headings: 6203

Product description

Style 1801 is a pair of men’s board shorts constructed from 100% polyester, woven fabric. The board shorts feature a flat front waistband; an elasticized rear waistband; two flat tabs at the center front waistband with four grommets and a laced closure; a brief-styled mesh liner; a fly front opening with a hook and loop closure; two side entry pockets with mesh linings; a right rear patch pocket with a flap, a hook and loop closure, and a grommet for drainage; and hemmed leg openings. Style 1804 is a pair of men’s board shorts constructed from 92% polyester, 8% elastane, woven fabric. The board shorts feature a flat front waistband; an elasticized rear waistband; two flat tabs at the center front waistband with four grommets and a laced closure; a brief-styled mesh liner; a fly front opening with a hook and loop closure; two side entry pockets partially lined with mesh lining fabric; a right rear welt pocket with a zippered closure and mesh pocket lining; and hemmed leg openings.

CBP rationale

The applicable subheading for Styles 1801 and 1804 will be 6203.43.9030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ … trousers, .

Full text

N282747 February 21, 2017 CLA-2-62:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6203.43.9030 Ms. Paula M. Connelly, Esq. Law Offices of Paula M. Connelly 67 South Bedford St. Suite 400 West Burlington, MA 01803 RE: The tariff classification of men’s woven board shorts from China. Dear Ms. Connelly: In your letter dated January 11, 2017, you requested a tariff classification ruling on behalf of your client, Aqua Leisure Industries, Inc. The samples submitted are being returned. Style 1801 is a pair of men’s board shorts constructed from 100% polyester, woven fabric. The board shorts feature a flat front waistband; an elasticized rear waistband; two flat tabs at the center front waistband with four grommets and a laced closure; a brief-styled mesh liner; a fly front opening with a hook and loop closure; two side entry pockets with mesh linings; a right rear patch pocket with a flap, a hook and loop closure, and a grommet for drainage; and hemmed leg openings. Style 1804 is a pair of men’s board shorts constructed from 92% polyester, 8% elastane, woven fabric. The board shorts feature a flat front waistband; an elasticized rear waistband; two flat tabs at the center front waistband with four grommets and a laced closure; a brief-styled mesh liner; a fly front opening with a hook and loop closure; two side entry pockets partially lined with mesh lining fabric; a right rear welt pocket with a zippered closure and mesh pocket lining; and hemmed leg openings. The applicable subheading for Styles 1801 and 1804 will be 6203.43.9030, 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: other: other: shorts: men’s. The rate of duty will be 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 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 Maryalice Nowak at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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