CLA-2-62:RR:NC:TA:358 M86417
Ms. Kim Young
BDP International, Inc.
2721 Walker Avenue N.W.
Grand Rapids, MI 49504
RE: The tariff classification of boys’ swimwear from Thailand
Dear Ms. Young:
In your letters dated August 23, 2006 and September 7, 2006 you requested a classification ruling.
Submitted styles 021IS7905, 023TS7905, 021IS7906 and 023TS7906 are boys’ board short style swim trunks made of woven polyester fabric. They feature a fully elasticized waistband, a full nylon mesh liner and an adjustable front tie drawstring closure that secures to fabric extensions located on both sides of the waistband. Styles 021IS7905 and 023TS7905 have side entry pockets with nylon mesh interiors and a pant leg patch pocket with drainage hole and pocket flap secured by Velcro ™ type closure. Styles 021IS7906 and 023TS7906 have pant leg patch pockets with drainage holes and pocket flaps secured by Velcro ™ type closures. Styles 021IS7905 and style 021IS7906 are sized for infant boys newborn to 24 months. Styles 023TS7905 and style 023TS7906 are sized for toddler boys 2T-4T.
As requested, the samples will be returned to you.
The applicable subheading for style 021IS7905 and style 021IS7906 will be 6209.30.3040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, of synthetic fibers, other, other, other. The duty rate will be 16 per cent ad valorem.
The applicable subheading for style 023TS7905 and style 023TS7906 will be 6211.11.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for swimwear, men’s or boys’, of man-made fibers, boys’. The duty rate will be 27.8 per cent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
Styles 021IS7905 and 021IS7906 fall within textile category designation 239. Styles 023TS7905 and 023TS7906 fall within textile category designation 659. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.
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 646-733-3048.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division