CBP Ruling N305990 — The tariff classification of men’s woven shorts from Vietnam

Tariff classification

Headings: 6203

Product description

As requested, your sample will be returned. The submitted sample, Style “2020 Flowline Mountain Bike Short,” is a pair of men’s shorts constructed from 91% polyester, 9% spandex, woven fabric. The garment is of pieced construction and features a flat waistband, a zippered fly front opening with two snap closures, two front pockets, a fabric-covered elasticized band at the back of the waist with adjustable hook and loop closures at each side, and hemmed leg openings. In your letter, you suggest classification of the shorts under 6203.43.1190, Harmonized Tariff Schedule of the United States (HTSUS), which provides for recreational performance outerwear, water resistant trousers or breeches other than ski and snowboard pants that are constructed from synthetic fiber.

Full text

N305990 September 24, 2019 CLA-2-62:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6203.43.9030 Ms. Lisa C. Armstrong Troy Lee Designs 155 East Rincon Street Corona, CA 92879 RE: The tariff classification of men’s woven shorts from Vietnam Dear Ms. Armstrong: In your letter dated August 27, 2019, you requested a tariff classification ruling. As requested, your sample will be returned. The submitted sample, Style “2020 Flowline Mountain Bike Short,” is a pair of men’s shorts constructed from 91% polyester, 9% spandex, woven fabric. The garment is of pieced construction and features a flat waistband, a zippered fly front opening with two snap closures, two front pockets, a fabric-covered elasticized band at the back of the waist with adjustable hook and loop closures at each side, and hemmed leg openings. In your letter, you suggest classification of the shorts under 6203.43.1190, Harmonized Tariff Schedule of the United States (HTSUS), which provides for recreational performance outerwear, water resistant trousers or breeches other than ski and snowboard pants that are constructed from synthetic fiber. We disagree. Additional U.S. Note 3 to Chapter 62, which defines the term “recreational performance outerwear,” does not include shorts as one of the named garments. You also state that the shorts meet the water resistant requirements described in Additional U.S. Note 2 to Chapter 62, HTSUS. Please be advised that the garment cannot be classified as water resistant because there are no water resistant subheadings for shorts in the tariff. Consequently, the applicable subheading for Style “2020 Flowline Mountain Bike Short” will be 6203.43.9030, 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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