Women's Cotton Polyurethane-Coated Denim Shorts

These women's denim shorts are made from knitted cotton fabric coated with polyurethane (5903 fabric), featuring a classic five-pocket design and mid-thigh length. They fall under HTS 6113.00.90.42 as knitted women's shorts of cotton with a Chapter 59 coating, distinguishing them from uncoated knitted garments in other headings. The coating provides water resistance while maintaining the cotton base composition.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China7.1%+17.5%24.6%
🇲🇽Mexico7.1%+10.0%17.1%
🇨🇦Canada7.1%+10.0%17.1%
🇩🇪Germany7.1%+10.0%17.1%
🇯🇵Japan7.1%+10.0%17.1%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

6204.62Higher: 26.6% vs 24.6%

If made of woven rather than knitted fabric

Woven cotton women's trousers, breeches, and shorts fall under Chapter 62, as this chapter covers only knitted or crocheted articles.

6114.30.10Higher: 45.7% vs 24.6%

If classified as garments for sports use like athletic shorts

Knitted cotton garments principally for sports activities are directed to heading 6114, overriding other classifications per chapter notes.

6104.62.20Higher: 32.4% vs 24.6%

If lacking the Chapter 59 coating and treated as standard knitted cotton

Uncoated knitted cotton women's trousers, breeches, or shorts are classified in heading 6104, as 6113 specifies fabrics of 5903/5906/5907 only.

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Import Tips & Compliance

Verify the knitted fabric meets heading 5903 criteria with polyurethane coating over 15% of surface area via lab testing for accurate classification

Include detailed fabric composition invoices specifying cotton base and coating to avoid reclassification to uncoated cotton shorts

Check for Chapter 59 exclusions; garments resembling swimwear or with specific closures may shift to other subheadings