10 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 women’s and girls’ shorts from Mexico
Issued July 27, 2017 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N287983 (July 27, 2017)
Tariff classification
HTS codes: 6104.63.2060, 6104.63.2030
Headings: 6104
Product description
The sample will be returned to you, as requested. Style 1423 “Octane Short” is a pair of ladies’ shorts composed of 100 percent polyester knit fabric. The garment features a tunnel waistband with an inside drawsting and hemmed leg openings. The pull on shorts will be imported in ladies’ sizes S-2XL and the identical garment will be imported as style 1424 in girls’ sizes S-L.
CBP rationale
The applicable subheading for style 1423 will be 6104.63.2030, 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) knitted or crocheted: Of synthetic fibers: Other: Other, Shorts: Women’s. The applicable subheading for style 1424 will be 6104.63.2060, 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) knitted or crocheted: Of synthetic fibers: Other: Other, Shorts: Girls’: Other.
Full text
N287983 July 27, 2017 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6104.63.2030; 6104.63.2060 Ms. Novasia Shipp Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of women’s and girls’ shorts from Mexico Dear Ms. Shipp: In your letter dated July 5, 2017, you requested a tariff classification ruling. The sample will be returned to you, as requested. Style 1423 “Octane Short” is a pair of ladies’ shorts composed of 100 percent polyester knit fabric. The garment features a tunnel waistband with an inside drawsting and hemmed leg openings. The pull on shorts will be imported in ladies’ sizes S-2XL and the identical garment will be imported as style 1424 in girls’ sizes S-L. The applicable subheading for style 1423 will be 6104.63.2030, 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) knitted or crocheted: Of synthetic fibers: Other: Other, Shorts: Women’s.” The rate of duty will be 28.2 percent ad valorem. The applicable subheading for style 1424 will be 6104.63.2060, 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) knitted or crocheted: Of synthetic fibers: Other: Other, Shorts: Girls’: Other.” The rate of duty will be 28.2 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 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 Antoinette Peek-Williams at Antoinette [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of women’s knit garments from Sri Lanka
The tariff classification of girls’ garments from China
The tariff classification and country of origin of women’s knit garments; 19 CFR 102.21(c)(3)
The tariff classification of a pair of women's shorts from China
The tariff classification of a pair of women’s shorts from China
The tariff classification of a women’s top and shorts from Brazil
The tariff classification of a 4 piece gift set from China
The tariff classification of women’s and girls’ shorts from Mexico
The tariff classification of costumes from China, Taiwan, India and Vietnam
The tariff classification of women’s and girls’ knit shorts from Mexico
Follow N287983
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.