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N319657 N3 Ruling Active

The tariff classification of men’s woven shorts from Vietnam

Issued June 3, 2021 by U.S. Customs and Border Protection.

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N3 N319657 (June 3, 2021)

Tariff classification

HTS codes: 6203.43.9030

Headings: 6203

Product description

As requested, your sample will be returned. Style 5674216 “Do It All Beach Short” is a pair of men’s shorts constructed from 69% polyester, 19% cotton, and 12% spandex woven poplin fabric. The garment has a brief-styled liner constructed from 92% polyester and 8% spandex jersey knit fabric. Style 5674216 features an all-over print design, a tunnel elastic waistband with a contrasting fabric drawstring that ties on the outside, a faux fly covered by a placket, two slant front pockets with capping at the openings, a trademark label stitched to the left bottom front leg, capping at the side seams, curved side vents, a horizontal pocket with a zippered closure on the right rear panel below the waist, and leg openings finished with capping. Style 5674119 “Do It All Beach Cargo Short” is a pair of men’s shorts constructed from 69% polyester, 19% cotton, and 12% spandex woven poplin fabric. The garment has a brief-styled liner constructed from 92% polyester and 8% spandex jersey knit fabric. Style 5674119 features an all-over print design, a tunnel elastic waistband with a contrasting fabric drawstring that ties on the outside, a faux fly opening covered by a placket, two slant front pockets with capping at the openings, a trademark label stitched to the left bottom front leg, capping at the side seams, a cargo pocket with a flap closure on the outer right leg, curved side vents, a horizontal pocket with a zippered closure on the right rear panel below the waist, and leg openings finished with capping.

Full text

N319657 June 3, 2021 CLA-2-62:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6203.43.9030 Ms. Bethany A. Dodge L.L. Bean, Inc. 15 Casco Street Freeport, ME 04033 RE: The tariff classification of men’s woven shorts from Vietnam Dear Ms. Dodge: In your letter dated May 5, 2021, you requested a tariff classification ruling. As requested, your sample will be returned. Style 5674216 “Do It All Beach Short” is a pair of men’s shorts constructed from 69% polyester, 19% cotton, and 12% spandex woven poplin fabric. The garment has a brief-styled liner constructed from 92% polyester and 8% spandex jersey knit fabric. Style 5674216 features an all-over print design, a tunnel elastic waistband with a contrasting fabric drawstring that ties on the outside, a faux fly covered by a placket, two slant front pockets with capping at the openings, a trademark label stitched to the left bottom front leg, capping at the side seams, curved side vents, a horizontal pocket with a zippered closure on the right rear panel below the waist, and leg openings finished with capping. Style 5674119 “Do It All Beach Cargo Short” is a pair of men’s shorts constructed from 69% polyester, 19% cotton, and 12% spandex woven poplin fabric. The garment has a brief-styled liner constructed from 92% polyester and 8% spandex jersey knit fabric. Style 5674119 features an all-over print design, a tunnel elastic waistband with a contrasting fabric drawstring that ties on the outside, a faux fly opening covered by a placket, two slant front pockets with capping at the openings, a trademark label stitched to the left bottom front leg, capping at the side seams, a cargo pocket with a flap closure on the outer right leg, curved side vents, a horizontal pocket with a zippered closure on the right rear panel below the waist, and leg openings finished with capping. The applicable subheading for Styles 5674216 and 5674119 will be 6203.43.9030, Harmonized Tariff Schedule of the United States (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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