CLA-2-62:OT:RR:NC:N3:348
Mr. Troy Clarke
CBT International, Inc.
249 East Ocean Blvd, Suite 650
Long Beach, CA 90802
RE: The tariff classification of garments from China, Bangladesh and India
Dear Mr. Clarke:
In your letter dated November 15, 2017, on behalf of your client, NPB Company, Inc., you requested a tariff classification ruling. The samples will be returned to you under separate cover.
Style “Dark Blue,” is a pair of men’s swim shorts. The swimsuit is composed of 100% polyester woven fabric. The garment features a fully elasticized waistband through which a drawstring is threaded for tightening, a brief-style mesh liner, side-seam pockets with a mesh lining, two cargo pockets with grommets, and hemmed leg openings.
Style “Tropical Print” is a pair of men’s swim shorts. The swimsuit is composed from 100% polyester woven fabric visibly coated with polyurethane on the inner surface. The garment features a fully elasticized waistband through which a drawstring is threaded for tightening, a brief-style mesh liner, side-seam pockets with mesh lining, an inside mesh pocket, a rear flap pocket secured with a hook and loop closure, and hemmed leg openings.
In your letter, you suggest Style “Dark Blue” is classified under subheading 6210.40.5550, HTSUS, which provides for Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other men's or boys' garments: Other: Of man-made fibers: Other: Other. We disagree with your proposed classification. Although you state in your letter that the garment is coated with polyurethane, we have examined the garment fabric, and find that it doesn’t meet the tariff definition of coated in Note 2 to Chapter 59, HTSUS.
The applicable subheading for Style “Dark Blue” will be 6211.11.1010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for track suits, ski-suits and swimwear, other garments: swimwear: men’s or boys’: of man-made fibers: men’s. The duty rate is 27.8% ad valorem.
The applicable subheading for Style “Tropical Print” will be 6210.40.5550, HTSUS, which provides for Garments, made up of fabrics of heading 5602, 5603, 5903, 5906, or 5907: Other men’s or boys’ garments: Other: Of man-made fibers: Other: Other. The rate of duty will be 7.1% 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 https://hts.usitc.gov/current.
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 via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division