CLA-2-62:OT:RR:NC:N3:348

Ms. Donna Arloro
PVH
200 Madison Avenue
New York, NY 10016

RE: The tariff classification of men’s swimwear from Vietnam.

Dear Ms. Arloro:

In your letter dated February 25, 2013, you requested a tariff classification ruling. The samples are being returned to you, as requested.

Style 45HH030 is a pair of men’s swim trunks composed of 65% cotton, 35% polyester woven fabric. The garment features a flat front waistband with an elasticized rear waistband; piping along sides and bottom; fully functional drawstring threaded throughout the waistband; two tabs at the center front waistband with four grommets and a laced closure; functional fly with hook and loop closures; a brief-style mesh liner; an inner coin pocket with a mesh back; a patch pocket on right rear panel with a flap secured by a hook and loop closure and hemmed leg openings.

Style 45HH028 is a pair of men’s swim trunks composed of 65% cotton, 35% polyester woven fabric. The garment features a flat front waistband with an elasticized rear waistband; fully functional drawstring threaded throughout the waistband; two tabs at the center front waistband with four grommets and a laced closure; non-functional fly; a brief-style mesh liner; an inner coin pocket with a mesh back; one patch pocket with a flap secured by a hook and loop closure and hemmed leg openings.

The applicable subheading for styles 45HH030 and 45HH028 will be 6211.11.8010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Track suits, ski-suits and swimwear; other garments: Swimwear: Men’s or boys’: Other: Of cotton: Men’s. The rate of duty will be 7.5% 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 Rosemarie Hayward at (646) 733-3064.

Sincerely,

Thomas J. Russo
Director
National Commodity Specialist Division