CLA-2-61:OT:RR:NC:N3:348

Ms. Deana Ferron
PVH
200 Madison Avenue
14th Floor
New York, NY 10016

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

Dear Ms. Ferron:

In your letter dated August 5, 2013, you requested a tariff classification ruling. Your samples will be returned, as requested.

Style 7300169 is a pair of men’s swimsuit bottoms. The swimsuit is composed of 90% polyester and 10% spandex knit fabric. They feature: an elasticized waistband and elasticized leg openings.

Style 7300171 is a pair of men’s swimsuit bottoms. The swimsuit is composed of 90% polyester and 10% knit fabric. They feature: a fully functional drawstring threaded throughout an elasticized waistband and elasticized leg openings.

The applicable subheading for Style 7300169 and 7300171 will be 6112.31.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for track suits, ski-suits and swimwear, knitted or crocheted: men’s or boys’ swimwear: of synthetic fibers: men’s. The duty rate will be 25.9 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 the 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,

Myles B. Harmon
Acting Director
National Commodity Specialist Division