CLA-2-62:OT:RR:NC:N3:348
Ms. Sally Lv
Paco (China) Garment Ltd
Building B (Rock House), No 9-11 YueYang Road
Qingdao, China 266000
RE: The tariff classification of a men’s swimsuit from China
Dear Ms. Lv:
In your letter dated July 23, 2018 you requested a tariff classification ruling. The request was returned to you for additional information and your response was received by this office on August 29, 2018. Product information was submitted for our review. The samples will be returned under separate cover.
Style GM29402Y/YB is a pair of men’s swimsuit bottoms. Two different colored samples with the same style number were submitted for review. The swimsuit bottom 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, a rear flap pocket with two grommets and a hook and loop closure, and hemmed leg openings.
In your letter, you suggest classification under subheading 6210.40.5539, Harmonized Tariff Schedule of the United States (HTSUS),which provides for: Garments made up of fabrics of heading 5602, 5603, 5903, 5906, 5907: Other men’s or boys’ garments: Other: of man-made fibers: Other: Trousers, breeches and shorts: 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 GM29402Y/YB 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 duty rate is 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 the 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