CLA-2-62:OT:RR:NC:WA:356
Ms. Marilyn G. Santos
Supreme International, LLC.
3000 NW 107th Ave.
Miami, FL 33172
RE: The tariff classification of men’s woven shorts and men’s swim suits from China.
Dear Ms. Santos:
In your letter dated May 27, 2009, you requested a tariff classification ruling. Your samples have been retained for our files.
Style WESS0028 is a pair of men’s unlined shorts constructed from 100% polyester, woven fabric. The shorts fall above the knee and have a flat waistband; two tabs at the center front waistband with four grommets and a laced closure; a fly front opening with hook and loop closures; a patch pocket on the right leg with two grommets and a flap and hook and loop closures; and hemmed leg openings.
Style T9SS0223 is a men’s swim short constructed from 100% polyester, woven fabric. The garment has a flat front waistband with an elasticized rear waistband that encompasses more than half of the waist when fully extended; a fully functional drawstring threaded throughout the waistband; two tabs at the center front waistband with four grommets; a fly front opening with hook and loop closures; a light weight mesh support liner; an inside right front coin pocket made of mesh fabric; a patch pocket on the right leg with a flap and hook and loop closures and a mesh pocket bag for drainage; and hemmed leg openings.
Style NYY131 is a men’s swim short constructed from 100% polyester, woven fabric. The garment features a fully elasticized waistband through which a drawstring is threaded, a faux fly front, a light weight mesh support liner, front slash pockets with mesh pocket bags; an inside right front coin pocket made of mesh fabric; and hemmed leg openings.
Style WESS0028 is not considered swimwear because it does not have an elasticized waistband with a fully functional drawstring nor a light weight support liner. Consequently, the applicable subheading for Style WESS0028 will be 6203.43.4030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s and boys’… trousers, . . . and shorts (other than swimwear): of synthetic fibers: other: other: other: other: shorts: men’s. The rate of duty is 27.9% ad valorem.
The applicable subheading for Styles T9SS0223 and NYY131 will be 6211.11.1010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for track suits, ski-suits and swimwear; other garments: swimwear: men’s or boys’: of man-made fibers: men’s. The rate of duty is 27.8%.
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/.
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 Mary Ryan at 646-733-3271
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division