U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-05-15 · Updates real-time
The tariff classification of cotton shorts from Hong Kong or China
NY F87340 June 8, 2000 CLA-2-62:RR:NC:WA:355 F87340 CATEGORY: Classification TARIFF NO.: 6203.42.4050 Ms. Valerie Caulfield Evans, Wood & Caulfield, Inc. 20 West Lincoln Avenue Valley Stream, NY 11580 RE: The tariff classification of cotton shorts from Hong Kong or China Dear Ms. Caulfield: In your letter dated June 1, 2000, you requested a classification ruling on behalf of Synergy Sport Int’l, Inc. Style SW225 was submitted. The shell is stated to be made of 70 percent cotton and 30 percent nylon fiber. No fiber content was given for the knit mesh liner. It is assumed to be made of man-made fibers. The shorts feature an elasticized waistband with an elasticized drawcord, an interior coin pocket, two side seam pockets with mesh liners, two front leg cargo pockets with flaps closed by means of Velcro and grommet holes for drainage, two small side pockets on each leg, one with a zipper closure, the other with a Velcro closed flap, both having drainage holes and two back patch pockets with no design for drainage, again employing Velcro to close. In total, the garment features seven pockets, two of which are not designed to easily drain. The applicable subheading for the shorts will be 6203.42.4050, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s or boys’ trousers…breeches and shorts, of cotton other, other, shorts, men’s. The duty rate will be 17 percent ad valorem. Style SW225 falls within textile category designation 347. Based upon international textile trade agreements products of China and Hong Kong 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 Camille Ferraro at 212-637-7082. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division