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
Rate breakdown
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