CLA-2-61:OT:RR:NC:N3:357
Frank Saviano
Agra Services Brokerage Company
221-20 147th Avenue
Jamaica, NY 11413
RE: The tariff classification of a women’s coated, two-piece knit swimsuit from China
Dear Mr. Saviano:
In your letter dated July 22, 2022, you requested a tariff classification ruling on behalf of your client, Puma United North America, LLC. The sample will be returned.
Style SSP23MWS-06379 is a women’s two-piece swimsuit, which is sold together as a set in sizes S--XXL. The top and bottom are constructed from 85% polyester, 15% spandex knit fabric and are lined with 100% polyester knit fabric. The garment’s outer surface is visibly printed with a foil coating of PET plastic bearing a snake print design.
The garment top features triangular padded cups, over the shoulder adjustable straps, and an adjustable slide hook closure. The garment bottom features high-cut leg openings.
Chapter 59, Note 2, Harmonized Tariff Schedule of the United States (HTSUS), Heading 5903 applies to: (a) Textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square meter and whatever the nature of the plastic material (compact or cellular), other than: (4) Fabrics partially coated or partially covered with plastics and bearing designs resulting from these treatments (usually chapters 50 to 55, 58, or 60).
In your letter, you suggest the swimsuit is classified under 6113.00.9086 based on ruling N321009, which covers a knit two-piece swimsuit printed with a foil microdot PVC coating. The coating applied to the swimsuit in N321009; however, is distinctly different from the coating applied to style SSP23MWS-06379. The foil print coating in N321009 comprises closely spaced microdots that do not bear a design, whereas the coating applied to style SSP23MWS-06379 bears a snake print design, making it ineligible for classification under heading 6113, HTSUS, per Note 2(a)(4) to Chapter 59.
Consequently, the applicable subheading for style SSP23MWS-06379 will be 6112.41.0010, HTSUS, which provides for Track suits, ski-suits and swimwear; knitted or crocheted: Women’s or girls’ swimwear: Of synthetic fibers: Of fabric containing by weight 5 percent or more elastomeric yarn or rubber thread: Women’s. The rate of duty will be 24.9 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6112.41.0010, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6112.41.0010, HTSUS, listed above. The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 Deanna Boldt via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division