CLA-2-62:OT:RR:NC:N3:360
Ms. Nancy J. Mediavilla
Pactimo LLC
3565 S. Yosemite St.
Denver, CO 80237
RE: The tariff classification of women’s shorts from China
Dear Ms. Mediavilla:
In your letter dated July 1, 2019, you requested a tariff classification ruling. Your sample will be returned as requested.
Style #R00970 is a pair of women’s shorts constructed from 92% polyester and 8% spandex woven fabric. The shorts feature a flat waistband, a front opening secured by a zipper closure and two snap closures, side seam pockets, a left rear pocket with a zipper closure, and hemmed leg openings.
In your letter, you requested classification of style #R00970 as recreational performance outerwear under 6204.63.1132, Harmonized Tariff Schedule of the United States (HTSUS). However, this classification does not apply because shorts are not one of the listed garments according to Additional U.S. Note 3(a) to Chapter 62, which lists the garments included in recreational performance outerwear. Consequently, the applicable subheading for style #R00970 will be 6204.63.9032, 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): Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other: Other: Other: Other: Shorts: Women’s. The duty rate will be 28.6 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 Kimberly Rackett via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division