The tariff classification of a pair of girls' shorts from Taiwan.Dear Mr. Alemazkoor:This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).DATE OF INQUIRY : August 13, 1990DESCRIPTION OF MERCHANDISE : The submitted sample, style 49836, is apair of girls', 65 percent polyester, 35percent cotton, knit shorts. The garmenthas a fully elasticized waistband, two sidepockets, and a hemmed bottom. The itemwill be imported in girls' sizes 4 to 7.HTS PROVISION : Women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts,divided skirts, trousers, bib and braceoveralls, breeches and shorts (other thanswimwear), knitted or crocheted, trousers,bib and brace overalls, breeches andshorts, of synthetic fibers, other, other,shorts, girls', other.HTS SUBHEADING : 6104.63.2060RATE OF DUTY : 30 percent ad valoremTEXTILE CATEGORY : 648IM
Reasoning
The tariff classification of a pair of girls' shorts from Taiwan.Dear Mr. Alemazkoor:This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).DATE OF INQUIRY : August 13, 1990DESCRIPTION OF MERCHANDISE : The submitted sample, style 49836, is apair of girls', 65 percent polyester, 35percent cotton, knit shorts. The garmenthas a fully elasticized waistband, two sidepockets, and a hemmed bottom. The itemwill be imported in girls' sizes 4 to 7.HTS PROVISION : Women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts,divided skirts, trousers, bib and braceoveralls, breeches and shorts (other thanswimwear), knitted or crocheted, trousers,bib and brace overalls, breeches andshorts, of synthetic fibers, other, other,shorts, girls', other.HTS SUBHEADING : 6104.63.2060RATE OF DUTY : 30 percent ad valoremTEXTILE CATEGORY : 648IM
Cite this ruling
CBP Ruling 855477 (6104632060): The tariff classification of a pair of girls' shorts from Taiwan.Dear Mr. Alemazkoor:This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).DATE OF INQUIRY : August 13, 1990DESCRIPTION OF MERCHANDISE : The submitted sample, style 49836, is apair of girls', 65 percent polyester, 35percent cotton, knit shorts. The garmenthas a fully elasticized waistband, two sidepockets, and a hemmed bottom. The itemwill be imported in girls' sizes 4 to 7.HTS PROVISION : Women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts,divided skirts, trousers, bib and braceoveralls, breeches and shorts (other thanswimwear), knitted or crocheted, trousers,bib and brace overalls, breeches andshorts, of synthetic fibers, other, other,shorts, girls', other.HTS SUBHEADING : 6104.63.2060RATE OF DUTY : 30 percent ad valoremTEXTILE CATEGORY : 648IM
Paste this into a product's override reason when citing this ruling as justification for a classification.
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