United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2005 NY Rulings > NY K89949 - NY L80338 > NY L80193

Previous Ruling Next Ruling
NY L80193

November 8, 2004

CLA-2-61:RR:NC:TA:N3:356 L80193


TARIFF NO.: 6203.42.4050

Ms. Joanna Huang
American Public Co., Inc.
485 Seventh Avenue, Suite 800
New York, NY 10018

RE: The tariff classification of men’s shorts from China and India.

Dear Ms. Huang:

In your letter dated October 7, 2004, you requested a tariff classification ruling. As requested, your sample will be returned.

Style KH5580V is a pair of men’s shorts constructed from 100 percent cotton, woven twill fabric. The shorts have a flat waistband with five belt loops; a fly front opening with a zipper closure and a button at the waistband; quarter pockets at each side; a secondary pocket on the right quarter pocket; two rear patch pockets with flaps and button closures; a hammer loop on the left rear pocket; and raw edges at the leg openings. The shorts also have a 100 percent polyester, woven textile belt with a double buckle closure.

The shorts and the belt are sold together at retail as a unit. They are adapted to each other, are mutually complementary and together form a whole that would not normally be offered for sale in separate parts. As such, they meet the definition of a composite good found in the Explanatory Notes to the General Rules of Interpretation, 3(b). The essential character of Style KH5580V is imparted by the shorts.

The applicable subheading for Style KH5580V will be 6203.42.4050, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s or boys’ breeches or shorts: of cotton: other: other: other: shorts: men’s. The duty rate is 16.6 percent ad valorem.

Style KH5580V falls within textile category designation 347. Based upon international textile trade agreements, products of China and India are subject to visa requirements and quota restraints.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.cbp.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

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 Mary Ran at 646-733-3271.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: