CLA-2-63:RR:NC:N3:351 H89257
Mr. Carlos Carranco
Carranco & Pou, LLC
21424 SW 87 Place
Miami, FL 33189
RE: The tariff classification of floatation pants from China, Korea, Mexico, or China.
Dear Mr. Carranco:
In your letter dated March 14, 2002, you requested a ruling on tariff classification.
You submitted a sample of the Dr. Gravity.net. It has the appearance of a pair of shorts or bathing trunks, with an elasticized waist and drawstring. However there are 12 foam pads sewn into the shorts. Your letter states that the shorts are made to be worn over a regular swim suit since it has no interior mesh liner. The bulky padding make it impractical to be worn other than for swimming. You state that the purpose is to allow a swimmer to gain confidence while learning to swim.
In your letter you suggest that the correct classification is subheading 6211.33.0061, Harmonized Tariff Schedule of the United States (HTS), which provides for track suits, ski-suits and swimwear; other garments: men's or boys': other. However, items are not considered wearing apparel when the use of those items goes far beyond that of general wearing apparel. While there are similarities between the Dr. Gravity and a pair of shorts or a standard men’s swimsuit, it is exclusively used in very specific situations. The difference in use and effect between this article and conventional shorts or swimsuits is so large that we must conclude that the Dr. Gravity.net is no longer wearing apparel.
The applicable subheading for this product will be 6307.90.9889, HTS, which provides for other made up textile articles: other. The general rate of duty will be seven percent ad valorem.
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 Mitchel Bayer at 646-733-3102.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division