CLA-2-61:RR:NC:TA:3:358 D88490
Mr. Kurt Krumpholz
Swim Free L.L.C.
25004 Malibu Road
Malibu, CA 90265
RE: The tariff classification of a child’s swim cap, diaper cover, bodysuit, swimsuit, short
john and spring suit from Malaysia.
Dear Mr. Krumpholz:
In your letter dated March 4, 1999, you requested a tariff classification ruling.
The submitted articles are designed with air chambers in the front and back panels to boost the confidence of the swimmer in and around the water. The child can learn to swim faster and with ease.
The samples, are described as follows:
Swim Cap - an infant’s or toddler’s knit swim cap. The item is constructed of 100% polyester fabric and features an elasticized opening.
Diaper Cover - an infant’s knit diaper cover. The garment is constructed of 100% polyester fabric with man-made fiber lining. The diaper cover features an elasticized drawstring waist, and elasticized leg openings.
Body Suit, Style #50119-43 - a child’s knit bodysuit. The upper portion of the garment is constructed of 100% polyester knit fabric and features a turtle neck, and long sleeves. The bottom portion is constructed of 100% polyester mesh fabric and has a three button snap crotch.
Short John - a child’s unisex one-piece garment. The Short John is constructed of 100% polyester knit fabric and features a turtle neck, short sleeves, a zippered back which extends from the neckline to the waistline. The garment also has tank style coverage above the waist and short style coverage below the waist.
Spring Suit - a child’s unisex one-piece garment. The Spring Suit is constructed of 100% polyester knit fabric and features a turtle neck, short sleeves, a zippered back which extends from the neckline to the waistline, and a circular screen print design on the front panel. The garment also has tank style coverage above the waist and short style coverage below the waist.
Swim Suit - a girl’s swimsuit. The garment is constructed of 100% polyester knit fabric and features a scoop neckline, a circular screen print design on the front panel, and elasticized leg openings.
All garments, with the exception of the diaper cover and hat, have inflatable vinyl chambers at the garments’ front and back and PVC valves on both shoulders.
We are returning your samples as you requested.
The applicable subheading for the Diaper Cover will be 6111.30.5040, Harmonized Tariff Schedule of the United States (HTS), which provides for babies’ garments and clothing accessories, knitted or crocheted, of synthetic fibers, other, other, other. The duty rate will be 16.5% ad valorem.
The Diaper Cover falls within textile category designation 239. Based upon textile trade agreements, products of Malaysia are presently not subject to quota restraints or visa requirements.
The applicable subheading for the Cap, if for infants’, will be 6505.90.6030, Harmonized Tariff Schedule of the United States (HTS), which provides for hats and other headgear, knitted or crocheted, other, of man-made fibers, knitted or crocheted or made up from knitted or crocheted fabric, not in part of braid, for babies. The duty rate will be 29.8¢/kg + 10.6% ad valorem.
The Cap falls within textile category designation 239. Based upon textile trade agreements, products of Malaysia are presently not subject to quota restraints or visa requirements.
The applicable subheading for the Cap, if for 2T and over, will be 6505.90.6090, Harmonized Tariff Schedule of the United States (HTS), which provides for hats and other headgear, knitted or crocheted, other, of man-made fibers, knitted or crocheted or made up from knitted or crocheted fabric, not in part of braid, other, other, other. The duty rate will be 29.8¢/kg + 10.6% ad valorem.
The Cap falls within textile category designation 659. Based upon textile trade agreements, products of Malaysia are presently subject to quota restraints and visa requirements.
The applicable subheading for the Bodysuit will be 6114.30.2060, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted, of man-made fibers, bodysuits and bodyshirts, other, other. The duty rate will be 33.2% ad valorem.
The Bodysuit falls within textile category designation 659. Based upon textile trade agreements, products of Malaysia are presently subject to quota restraints and visa requirements.
The applicable subheading for the Short John and Spring Suit will be 6114.30.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted, of man-made fibers, other, sunsuits, washsuits, one-piece playsuits and similar apparel, women’s or girls’. The duty rate will be 15.5% ad valorem.
The Short John and Spring Suit fall within textile category designation 237. Based upon textile trade agreements, products of Malaysia are presently subject to quota restraints and visa requirements.
The applicable subheading for the Swim Suit will be 6112.41.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for track suits, ski-suits and swimwear, knitted or crocheted, women’s or girls’ swimwear, of synthetic fibers, other, girls’. The duty rate will be 25.9% ad valorem.
The Swim Suit falls within textile category designation 659. Based upon textile trade agreements, products of Malaysia are presently subject to quota restraints and visa requirements.
The designated textile and apparel category may be subdivided into parts. If so, 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 that 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 available for inspection at your local customs office.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Bruce Kirschner at 212-637-7079.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division