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N306244 N3 Ruling Active

The tariff classification of men’s woven shorts from Vietnam

Issued September 27, 2019 by U.S. Customs and Border Protection.

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N3 N306244 (September 27, 2019)

Tariff classification

HTS codes: 6203.43.9030

Headings: 6203

Product description

As requested, your sample is being returned. The submitted sample, Style 2390030 “Ruckus Bike Racing/Riding Shorts,” is a pair of men’s shorts constructed from 90% polyester, 10% spandex, woven fabric. The garment is of pieced construction and features a flat waistband, a fly front zippered opening with two snap closures, a right front slant pocket, a left front slant pocket with a zippered closure, a vertical pocket with a zippered closure on the right outer side leg, a fabric-covered elasticized band at the back of the waist with adjustable hook and loop closures at each side, logos on the lower left front leg and the lower right back leg, mesh knit inserts at the lower portion of each outer side leg and at the upper back of the garment, perforated holes for ventilation at the lower inner legs, and hemmed leg openings.

Full text

N306244 September 27, 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 September 13, 2019, you requested a tariff classification ruling. As requested, your sample is being returned. The submitted sample, Style 2390030 “Ruckus Bike Racing/Riding Shorts,” is a pair of men’s shorts constructed from 90% polyester, 10% spandex, woven fabric. The garment is of pieced construction and features a flat waistband, a fly front zippered opening with two snap closures, a right front slant pocket, a left front slant pocket with a zippered closure, a vertical pocket with a zippered closure on the right outer side leg, a fabric-covered elasticized band at the back of the waist with adjustable hook and loop closures at each side, logos on the lower left front leg and the lower right back leg, mesh knit inserts at the lower portion of each outer side leg and at the upper back of the garment, perforated holes for ventilation at the lower inner legs, and hemmed leg openings. You state that the shorts meet the water resistant requirements described in Additional U.S. Note 2 to Chapter 62, Harmonized Tariff Schedule of the United States (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 2390030 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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