Women's Polyurethane-Coated Knitted Denim Shorts from Japan
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.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
Import Tips
• 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