Women's Cotton Polyurethane-Coated Denim Shorts from Japan

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 — Japan → United States

17.1%

Rate breakdown

9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter

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

Women's Cotton Polyurethane-Coated Denim Shorts from Japan — Import Duty Rate | HTS 6113.00.90.42