Girls' Knitted Cotton PVC-Coated Bermuda Shorts from Germany
These girls' Bermuda shorts are crafted from knitted cotton fabric coated with PVC (heading 5903), offering knee-length coverage with elastic waistband and side pockets. Classified under HTS 6113.00.90.42 due to the knitted construction and specific coating on cotton fabric for women's/girls' shorts. The PVC layer enhances durability for active wear.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 10 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Provide coating weight and type certification to confirm 5903 compliance, as insufficient coating may lead to 6104 reclassification
• Label garments clearly as girls' with right-over-left closure per chapter notes to avoid men's/boys' headings
• Ensure no orthopedic features, as those shift to heading 9021 excluding this chapter