The tariff classification of men’s shorts from Portugal and Malaysia.
Issued July 28, 2017 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6203.43.9030
Headings: 6203
Product description
The samples are being returned. The submitted sample, Style “Bulldog,” is a pair of men’s shorts constructed from 100% polyamide woven fabric. The shorts feature a flat waistband with an adjustable fastener at each side, a fly front opening with a zipper closure and a snap closure at the waistband, two slant side entry pockets with partial mesh bags, a brief-styled mesh support liner, a zippered pocket on the right rear panel with a mesh pocket bag, a hanger loop at the rear below the waistband, and a hemmed bottom with side slits. The submitted sample, Style “Dane II,” is a pair of men’s shorts constructed from 100% polyamide woven fabric. The shorts feature a flat waistband with an adjustable fastener at each side, a fly front opening with a zipper closure and a snap closure at the waistband, two slant side entry pockets with partial mesh bags, a brief-styled mesh support liner, a zippered pocket on the right rear panel with a mesh pocket bag, a hanger loop at the rear below the waistband, and a hemmed bottom with side slits. The submitted sample, Style “Jack,” is a pair of men’s shorts constructed from 87% nylon, 13% polyurethane, woven fabric. The shorts feature a flat waistband with an elasticized insert and an adjustable fastener at each side, a fly front opening with a zipper closure and a snap closure at the waistband, two slant side entry pockets with partial mesh bags, a brief-styled mesh support liner, a zippered pocket on the right rear panel with a mesh bag pocket, a hanger loop at the rear below the waistband, and a hemmed bottom with side slits. The submitted sample, Style “Setter,” is a pair of men’s shorts constructed from 100% polyamide woven fabric. The shorts feature a flat waistband with an adjustable fastener at each side, a fly front opening with a zipper closure and a snap closure at the waistband, two slant side entry pockets with partial mesh bags, a brief-styled mesh support liner, a zippered pocket on the right rear panel with a mesh pock
CBP rationale
the applicable subheading for Styles “Bulldog,” “Dane II,” “Jack,” “Setter,” and “Springer” will be 6203.43.9030, HTSUS, which provides for men’s or boys’… shorts (other than swimwear): of synthetic fibers: other: other: other: other: other: other: shorts: men’s.
Full text
N288003 July 28, 2017 CLA-2-62:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6203.43.9030 Ms. Melinda J. Lilly Future Forwarding 4380 International Parkway Suite C Atlanta, GA 30354 RE: The tariff classification of men’s shorts from Portugal and Malaysia. Dear Ms. Lilly: In your letter dated June 12, 2017, and in subsequent correspondence dated July 3, 2017, you requested a tariff classification ruling on behalf of your client, Orlebar Brown Limited. The samples are being returned. The submitted sample, Style “Bulldog,” is a pair of men’s shorts constructed from 100% polyamide woven fabric. The shorts feature a flat waistband with an adjustable fastener at each side, a fly front opening with a zipper closure and a snap closure at the waistband, two slant side entry pockets with partial mesh bags, a brief-styled mesh support liner, a zippered pocket on the right rear panel with a mesh pocket bag, a hanger loop at the rear below the waistband, and a hemmed bottom with side slits. The submitted sample, Style “Dane II,” is a pair of men’s shorts constructed from 100% polyamide woven fabric. The shorts feature a flat waistband with an adjustable fastener at each side, a fly front opening with a zipper closure and a snap closure at the waistband, two slant side entry pockets with partial mesh bags, a brief-styled mesh support liner, a zippered pocket on the right rear panel with a mesh pocket bag, a hanger loop at the rear below the waistband, and a hemmed bottom with side slits. The submitted sample, Style “Jack,” is a pair of men’s shorts constructed from 87% nylon, 13% polyurethane, woven fabric. The shorts feature a flat waistband with an elasticized insert and an adjustable fastener at each side, a fly front opening with a zipper closure and a snap closure at the waistband, two slant side entry pockets with partial mesh bags, a brief-styled mesh support liner, a zippered pocket on the right rear panel with a mesh bag pocket, a hanger loop at the rear below the waistband, and a hemmed bottom with side slits. The submitted sample, Style “Setter,” is a pair of men’s shorts constructed from 100% polyamide woven fabric. The shorts feature a flat waistband with an adjustable fastener at each side, a fly front opening with a zipper closure and a snap closure at the waistband, two slant side entry pockets with partial mesh bags, a brief-styled mesh support liner, a zippered pocket on the right rear panel with a mesh pocket bag, a hanger loop at the rear below the waistband, and a hemmed bottom with side slits. The submitted sample, Style “Springer,” is a pair of men’s shorts constructed from 100% polyamide woven fabric. The shorts feature a flat waistband with an adjustable fastener at each side, a fly front opening with a zipper closure and a snap closure at the waistband, two slant side entry pockets with partial mesh bags, a brief-styled mesh support liner, a zippered pocket on the right rear panel with a mesh pocket bag, a hanger loop at the rear below the waistband, and a hemmed bottom with side slits. Imported with each style of shorts is a small storage/carrying bag constructed from 100% polyester, knit fabric. You state that the bag is coated with polyurethane. The bag measures approximately twelve inches in length and eight inches in width, and features a large logo and an opening at the top with a drawstring closure. Each style of shorts fits snugly inside the bag. The shorts and bag are considered a composite good, with the classification detemined by the component that imparts its essential character. General Rule of Interpretation (GRI) 3(b), Harmonized Tariff Schedule of the United States (HTSUS), noted. The essential character of the shorts and bag is imparted by the shorts. You suggest classification of the garments as swimwear. We disagree with this suggestion. In Hampco Apparel, Inc. v. United States, Slip Op. 88-12 (January 28, 1988), the Court of International Trade stated that three factors must be present if a garment is to be considered swimwear for tariff purposes: (1) the garment has an elasticized waistband through which a drawstring is threaded; (2) the garment has an inner lining of lightweight material; and (3) the garment is designed and constructed for swimming. From a physical examination of the samples, it is clear that the shorts do not meet the requirements of Hampco; that is, the garments have neither an elasticized waistband nor a drawstring threaded thorough the waistband. Consequently, the applicable subheading for Styles “Bulldog,” “Dane II,” “Jack,” “Setter,” and “Springer” will be 6203.43.9030, HTSUS, which provides for men’s or boys’… 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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