CLA-2-62:OT:RR:NC:3:358
Ms. Debbie Mayard
Hamco
P.O Box 1028
Gonzalez, LA 70707
RE: The tariff classification of babies’ apparel from China.
Dear Ms. Mayard:
In your letter dated July 10, 2009, you requested a tariff classification ruling. The sample will be retained for reference purposes.
Your submitted sample, no style number indicated, is described as an infant’s swim trunk. The pull-on style shorts have a fully elasticized waistband and an outer shell that is constructed of polyester brushed woven fabric. The shorts have an interior polyurethane coated terry knit liner with elasticized fabric at the leg openings that is designed to collect waste.
You state that the article will be marketed as swimwear. The style is multi-purpose shorts and is not considered swimwear. The garment lacks two key features of boys’ swim shorts, namely, an elasticized waistband through which a drawstring is threaded, and an inner lining of lightweight material. Therefore, the design of the style precludes its classification as swimwear. See Hampco Apparel, Inc. v. United States, Slip Op. 88-12.
The applicable subheading for the boy’s shorts will be 6209.30.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, of synthetic fibers, trousers, breeches and shorts, except those imported as parts of sets. The rate of duty is 28.6% 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/.
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