6203.49.60.30 - Shorts (747) 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | doz., kg |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | 35% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category specifically classifies men's or boys' shorts that are not knitted or crocheted and are made from textile materials other than silk or silk waste in a significant proportion. The defining characteristic for classification within this subcategory is that the shorts must contain 70 percent or more by weight of silk or silk waste. These garments are designed for general wear, excluding specialized items like swimwear, and fall under the broader classification of men's or boys' shorts within Chapter 62.
Distinguishing this category from its siblings is crucial for accurate classification. The sibling HTS codes 6203.49.60.10 and 6203.49.60.20 cover bib and brace overalls, and trousers and breeches, respectively. Therefore, while all fall under "shorts" in a very general sense, this specific subcategory is solely for shorts and not for the other types of legwear mentioned in the sibling categories, provided they meet the silk content requirement.
As this is a leaf node within the HTS, there are no further subdivisions. The classification is final at this level, based on the material composition and the garment type. Therefore, it is essential for importers and exporters to precisely determine the silk content by weight of the shorts to ensure correct entry and compliance with customs regulations. Examples of items that would fall here include tailored shorts crafted predominantly from luxurious silk fabrics for formal or semi-formal occasions.