CLA-2-61:OT:RR:NC:N3:361
Mr. Ken Park
Amscan Inc.
80 Grasslands Road
Elmsford, NY 10523
RE: The tariff classification of a pair of women’s shorts from China
Dear Mr. Park
In your letter dated May 18, 2022, you requested a tariff classification ruling. The sample will be returned to you, as requested.
Style 8408580 “Mesh Bike Shorts” is a pair of women’s shorts composed of 100 percent sheer mesh polyester knit fabric. The pull-on shorts feature an elasticized waistband, middle seam, and elasticized hemmed leg openings. The shorts extend from the waist to just above the knee.
You have suggested classification of this garment under 6108.22.9020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s knitted briefs and panties. We find the garment to be neither briefs/panties nor underwear. The Informed Compliance Publication entitled “Classification: Apparel Terminology under the HTSUS” describes underwear as “garments which are ordinarily worn under other garments and are not exposed to view when the wearer is conventionally dressed for appearance in public, indoors or out-of-doors.” These shorts are meant to be seen, they lack typical underwear features and are marketed as “mesh shorts” that are “intended for adult novelty use only.”
You noted that ruling N296955 classified a mesh undergarment as underwear due to its lack of modesty. You also cited ruling N255371, which classified long underpants constructed from knit mesh fabric as underpants. Customs and Border Protection views the totality of features on a garment when determining whether or not to classify an item as underwear. Factors such as modesty, how a garment is advertised, and the type of fabric used in construction are evaluated but are not the only factors used to make such a determination.
The applicable subheading for the style 8408580 “Mesh Bike Shorts” will be 6104.63.2030, HTSUS, which provides for Women’s shorts, knitted or crocheted: Shorts: Of synthetic fibers: Other: Other: Shorts: Women’s. The rate of duty will be 28.2 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6104.63.2030, 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 6104.63.2030, 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.
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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division