U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced
Primary HTS Code
6203.42.4060
$301.0M monthly imports
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Court Cases
1 case
CIT & Federal Circuit
Ruling Age
26 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-05-07 · Updates monthly
The tariff classification of boys’ shorts and pants from India.
NY E84230 August 16, 1999 CLA-2-62:RR:NC:WA:355 E84230 CATEGORY: Classification TARIFF NO.: 6203.42.4060; 6203.42.4045 Mr. Raaj Jhamb Rays Apparel Inc. 350 E. Paularino Costa Mesa, CA 92626 RE: The tariff classification of boys’ shorts and pants from India. Dear Mr. Jhamb: In your letter dated July 30, 1999, you requested a classification ruling. As requested, the samples will be returned to you. You have submitted two samples. Style JZ53R029 is a boys’ 100% cotton woven short. The garment features an exposed elasticized waistband with the word “jimmy’z” embroidered at intervals, a mock fly front, side slash pockets, one back pocket with a hook and loop closure and hemmed bottoms. Style JZ23U029 is a boys’ 100% cotton woven pant. The garment features an exposed elasticized waistband with the word “jimmy’z” embroidered at intervals, a mock fly front, side slash pockets, one back pocket with a hook and loop closure and hemmed bottoms. The applicable subheading for style JZ53R029 will be 6203.42.4060, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s or boys’ suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear): trousers, bib and brace overalls, breeches and shorts: of cotton: other, shorts: boys’ other. The duty rate will be 17.2 percent ad valorem. The applicable subheading for style JZ53U029 will be 6203.42.4045, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s or boys’ suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear): trousers, bib and brace overalls, breeches and shorts: of cotton: other, trousers and breeches: boys’: other: other, boys’: other. The duty rate will be 17.2 percent ad valorem. Styles JZ53R029 and JZ53U029 fall within textile category designation 347. Based upon international textile trade agreements products of India are subject to quota and the requirement of a visa. 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.customs.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 Gerard Shea at 212-637-7082. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division