CLA-2-62:OT:RR:NC:N3:360
Ms. Rhonda L. McClintic
Academy Sports and Outdoors
1800 N. Mason Road
Katy, TX 77449
RE: The tariff classification of women’s shorts from China
Dear Ms. McClintic:
In your letter dated January 27, 2021, you requested a tariff classification ruling. Your sample will be returned.
Style 166595 is a pair of women’s shorts composed of two layers permanently attached at the waistband. The outer layer is constructed from 88% polyester and 12% spandex woven fabric. The inner layer is constructed from 90% polyester and 10% spandex knit fabric. The shorts feature an elasticized waistband with a drawstring and hemmed leg openings.
The applicable subheading for style 166595 will be 6204.63.9032, 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 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 rate of duty will be 28.6 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6204.63.9032, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6204.63.9032, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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.
At the time of Entry/Entry Summary, you may be requested to verify the information for any specific shipment or product.
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