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Women's Cotton Polyurethane-Coated Denim Shorts from Germany

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.

Duty Rate — Germany → United States

10%

Rate breakdown

9903.05.3910%Section 301 (forced labor) — European Union member state (col1 rate < 10 percent): MFN < 10% → total duty capped at 10%

Import Tips

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