Women's Polyurethane-Coated Knitted Denim Shorts

These women's casual shorts are made from knitted denim fabric coated with polyurethane (heading 5903), providing water resistance and a sleek finish. They fall under HTS 6113.00.90.52 as women's or girls' trousers, breeches, and shorts from coated knitted fabrics of 5903. The garment features a mid-thigh length, elastic waistband, and side pockets for everyday wear.

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.

6104.62.20Higher: 32.4% vs 24.6%

If made from uncoated synthetic knitted fabric

Without the 5903 coating, it shifts to Chapter 61 men's/boys' woven-equivalent but knitted trousers; women's go to 6104.

6210.20.50Same rate: 24.6%

If not knitted or crocheted but woven with coating

Woven coated fabrics use Chapter 62; knitted excludes from 6210, mandating Chapter 61.

6114.30.10Higher: 45.7% vs 24.6%

If sold as part of a coordinated set or ensemble

If presented with matching upper garment in identical coated fabric for retail sale, it qualifies as an ensemble under 6114.

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Import Tips & Compliance

Verify the fabric coating meets heading 5903 specifications with lab tests; polyurethane must be a surface layer, not integral

Include detailed fabric composition and coating weight in commercial invoice to prevent reclassification to uncoated knits

Ensure garment closure is right-over-left for women's classification; document with photos if ambiguous

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