CLA-2 CO:R:C:T 951112 SK
James F. O'Hara
Stein Shostak Shostak & O'Hara
3580 Wilshire Blvd., ste. 1240
Los Angeles, CA 90010-2597
RE: Revocation of Pre-entry Classification 867031 (10/17/91);
boys' woven nylon swimwear with knit polyester lining;
6211, HTSUSA; shorts and belt set; GRI 3(b) essential
character imparted by shorts; article not unisex youth
short; HRL 950210 (9/4/91).
Dear Mr. O'Hara:
This is in response to your letter of January 23, 1992, on
behalf of Columbia Sportswear, requesting clarification of the
classification status of boys' swimshorts.
We have been asked to review two rulings by Customs which
provided contradictory classifications of the subject
merchandise. Our analysis of the proper classification follows.
FACTS:
The article at issue is a pair of boys' swimshorts, style
number WY8730, constructed from woven nylon with a liner of knit
polyester. It has side seam inserted mesh pockets and a rear
inserted mesh pocket with a zipper closure. The garment has an
elasticized waist through which a belt of nylon webbing has been
threaded. The belt has a plastic clasp. The garment will be
imported with the belt and sold in that condition. A sample was
submitted for our examination.
On October 17, 1991, our Seattle District issued your client
Pre-entry Classification Ruling (PC) 867031 which classified the
subject merchandise under heading 6204, HTSUSA. Previously this
office had issued you Headquarters Ruling Letter (HRL) 950210,
dated September 4, 1991, which had classified the same
merchandise in adult sizes under heading 6211, HTSUSA.
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ISSUE:
What is the proper classification of the submitted article
under the HTSUSA?
LAW AND ANALYSIS:
Classification of merchandise under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) is in accordance
with the General Rules of Interpretation (GRI's) taken in order.
GRI 1 provides that classification shall be determined according
to the terms of the headings and any relative section or chapter
notes.
In PC 867031, the article at issue was classified under
heading 6204, HTSUSA, which provides for, inter alia, women's or
girls' shorts. The submitted garment, however, is undoubtedly a
boys' style as indicated by the presence of a knit lining and
the fact that this garment is intended for swimming and therefore
would be inappropriate for a girl without a top. Accordingly,
classification under heading 6204, HTSUSA, is incorrect.
In HRL 950210, the identical merchandise in an adult men's
style was classified under heading 6211, HTSUSA, which provides
for, in pertinent part, men's or boys' swimwear. The article at
issue is a boys' swimshort and classification is appropriate
under this heading.
The submitted sample has both a swimshort and a belt
component, each classifiable under different headings of the
Nomenclature. This office is of the opinion that the swimshort
component imparts the essential character to this article and
therefore classification is proper under heading 6211, HTSUSA.
Please refer to HRL 950210 for a complete discussion of the
relevant analysis governing classification of this article.
HOLDING:
Style WY8730 is classifiable under subheading 6211.11.1020,
HTSUSA, which provides for track suits, ski suits and swimwear;
other garments: swimwear: men's or boys': of man-made fibers ...
boys'. The applicable rate of duty is 29.6 percent ad valorem
and the textile category is 659.
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In order to ensure uniformity in Customs' classification of
this merchandise and eliminate uncertainty pursuant to section
177.9(d)(1), Customs Regulations (19 CFR 177.9(d)(1)), PC 867031
is revoked effective with the date of this letter, to reflect
the above classification and the fact that items imported in
separate boxes are not considered as put up in sets for retail
sale. If, after your review, you disagree with the legal basis
for our decision, we invite you to submit any arguments you might
have with respect to this matter. Any submission you wish to
make should be received within 30 days of the date of this
letter.
This revocation is not retroactive. However, PC 867031 will
not be valid for importations of the subject merchandise
arriving in the United States after the date of this notice. We
recognize that pending transactions may be adversely affected
(i.e., merchandise previously ordered and arriving in the United
States subsequent to this revocation will be classified
accordingly). If it can be shown that you relied on PC 867031 to
your detriment, you may apply to this office for relief.
However, you should be aware that in some instances involving
import restraints, such relief may require separate approvals
from other government agencies.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, you should contact your local
Customs office prior to importation of this merchandise to
determine the current status of any import restraints or
requirements.
The designated textile and apparel categories may be
subdivided into parts. If so, the visa and quota requirements
applicable to the subject merchandise may be affected. Since
part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
changes, to obtain the most current information available we
suggest you check, close to the time of shipment, the Status
Report on Current Import Quotas (Restraint Levels), an internal
issuance of the U.S. Customs Service which is updated weekly and
is available for inspection at your local Customs office.
Sincerely,
John Durant, Director
Commercial Rulings Division