CLA-2-62:OT:RR:NC:N3:357

Ms. Kim Young
BDP International, Inc.
2929 Walker Rd., NW, 2nd Floor
Grand Rapids, MI 49544

RE: The tariff classification of a men’s pair of swimwear from China

Dear Ms. Young:

In your letter dated June 24, 2011, on behalf of Meijer Distribution, you requested a tariff classification ruling.

The sample submitted, style number 507MS2916, is a men’s pair of swim trunks with a shell composed of a woven 100% polyester fabric that has a visible polyurethane coating on the inner surface.

The garment has a 100% polyester mesh liner, an inner mesh key pocket, an elasticized waistband with a tunnel enclosed drawstring closure that encircles the entire waist, no fly front opening, two side seam pockets with mesh linings, a right rear pocket that has a flap secured by a hook and loop fastener and grommets for drainage, a pocket on the right thigh area that has a flap with a hook and loop fastener and grommets for drainage and hemmed leg openings.

The sample is being returned to you as you have requested.

The applicable subheading for the swim trunks will be 6210.40.5050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: other men’s or boys’ garments: of man-made fibers: other: other. The rate of duty will be 7.1 percent 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 W. Raftery at (646) 733-3047.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division