Boys' Polyester Board Shorts from Japan
Polyester board shorts for boys' beach activities, but not swimwear due to non-waterproof design. Classified HTS 6203.43.90.40 as other synthetic boys' shorts. Excludes orthopedic or worn articles per chapter notes.
Duty Rate — Japan → United States
27.9%
Rate breakdown
9903.05.480%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 equal to or greater than 12.5 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Differentiate from swimwear with affidavits stating casual use
• Invoice as 'woven polyester shorts, boys'' explicitly
• Watch for ensemble packaging with rash guards