CLA-2-62:RR:NC:TA:358
Ms. Carolyn Malina
Lands’ End, Inc.
2 Lands’ End Lane
Location #22-290
Dodgeville, WI 53595
RE: The tariff classification of boys’ swimwear from Sri Lanka
Dear Ms. Young:
In your letters dated December 20, 2006 you requested a classification ruling.
Submitted styles 199723, 192523(boys), 192524(boys husky), 192522(little boys), 202448(little boys husky) and 199724(little boys slim) are boys’ board short style swim trunks made of woven nylon taslon fabric. The different styles numbers represent specification variations of the garment designed for particular body types. The garment features pieced body construction, a flat front section, a substantial elasticized rear waistband, a full nylon mesh liner and an adjustable interior drawstring that circumvents the waist and secures closed at exterior grommet holes located on both sides of the waistband. The garment also has separate fabric overlays at the sides and a set-in rear pocket with drainage holes and hook and loop flap closure. Styles 199723, 192523 and 192524 are sized for boys 4-18/20. Styles 192522, 202448 and 199724 are sized for boys 4-14/16.
As requested, the sample will be returned to you.
The applicable subheading for styles 199723, 192523, 192524, 192522, 202448 and 199724 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/.
Infants’ synthetic fiber swim trunks fall within textile category designation 239. Toddler synthetic fiber swim trunks 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