U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
The tariff classification of a pair of woman's knit shorts from Canada.
NY C86163 April 21, 1998 CLA-2-61:RR:NC:WA:361 C86163 CATEGORY: Classification TARIFF NO.: 6104.62.2030 Mr. Edward M. Puls Treasurer Weekenders USA, Inc. 1011 Woodlands Parkway P.O. Box 8127 Vernon Hills, Il 60061-8127 RE: The tariff classification of a pair of woman's knit shorts from Canada. Dear Mr. Puls: In your letter dated April 7, 1998, you requested a classification ruling for a pair of woman's knit shorts, style 414. The sample is being returned, as you requested. Style 414 is a pair of woman's pull-on shorts, constructed from 83% cotton, 17% polyester knit fabric. The shorts feature a 1 1/2 inch waistband, elasticized in the back, a side seam pocket on each side approximately one inch below the waistband, and a plain hemmed bottom. The applicable subheading for style 414 will be 6104.62.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for women's shorts, of cotton fibers. The general rate of duty will be 16 percent ad valorem. Style 414 falls within textile category designation 348. Products from Canada are not currently subject to a visa requirement and quota restraints. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. If you have any questions regarding the ruling, contact National Import Specialist Angela De Gaetano at 212-466-5540. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division