CLA-2-62:OT:RR:NC:N3:348
Ms. Lena Rainbow
PVH
200 Madison Avenue
New York, NY 10016
RE: The tariff classification of men’s swimwear and shorts from Vietnam.
Dear Ms. Rainbow:
In your letter dated January 8, 2013, you requested a tariff classification ruling. The samples are being returned to you, as requested.
Style 4585443 is a pair of men’s swim trunks composed of 100% polyester woven fabric. They feature an elasticized waistband, a mesh support liner with a coin pocket, slash pockets on both sides, hemmed leg openings and a fully functional drawstring threaded throughout the waistband. The trunks fall above the knee.
Style 4585448 is a pair of men’s shorts constructed from 100% polyester, woven fabric. The garment features a flat front waistband with an elasticized rear waistband; a fly front opening with hook and loop closures; two tabs at the center front waistband with four grommets and a laced closure; a brief-style mesh liner; an inner coin pocket with a mesh back; a patch pocket on the right rear panel with a flap and a hook and loop closure; and hemmed leg openings.
Style 4585448 is not considered swimwear because the garment does not have an elasticized waistband with a fully functional drawstring and the rear pocket does not have a means of drainage. See Hampco Apparel, Inc. v. United States, Slip. Op 88-12.
Consequently, the applicable subheading for Style 4585448 will be 6203.43.4030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or 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 Style 4585443 will be 6211.11.1010, 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 will be 27.8% 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 classification under subheading 6203.43.4030, contact National Import Specialist Mary Ryan at (646) 733-03271. If you have any questions regarding the classification under subheading 6211.11.1010, contact National Import Specialist Rosemarie Hayward at (646) 733-3064.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division