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The tariff classification of women’s and girls’ shorts from Mexico
Issued March 27, 2020 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN3 N310339 (March 27, 2020)
Tariff classification
HTS codes: 6104.63.2060, 6104.63.2030
Headings: 6104
Product description
The sample will be returned to you, as requested. Style 228355 is a pair of women’s knit shorts composed of 100 percent polyester knit fabric. The garment features a tunnel elasticized 2 inch waistband with an inside drawstring, and hemmed leg openings. The garment will be imported in adult (women’s) sizes S-3XL, and the identical garment, style 228455, in child (girls’) sizes S-XL.
CBP rationale
The applicable subheading for style 228355 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 an shorts (other than swimwear) knitted or crocheted: Of synthetic fibers: Other: Other, Shorts: Women’s. The applicable subheading for style 228455 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: Trousers, bib and brace overalls, breeches and shorts: Of synthethic fibers: Other: Other: Shorts: Girls’: Other.
Full text
N310339 March 27, 2020 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6104.63.2030, 6104.63.2060 Ms. Autumn Francois Augusta Sportswear 425 Park West Drive Grovetown, Georgia 30813 RE: The tariff classification of women’s and girls’ shorts from Mexico Dear Ms. Francois: In your letter dated March 3, 2020, you requested a tariff classification ruling. The sample will be returned to you, as requested. Style 228355 is a pair of women’s knit shorts composed of 100 percent polyester knit fabric. The garment features a tunnel elasticized 2 inch waistband with an inside drawstring, and hemmed leg openings. The garment will be imported in adult (women’s) sizes S-3XL, and the identical garment, style 228455, in child (girls’) sizes S-XL. The applicable subheading for style 228355 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 an 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 228455 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: Trousers, bib and brace overalls, breeches and shorts: Of synthethic 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
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