CLA-2-62:OT:RR:NC:N3:357
Ms. Shirley Tseng
Cataria International Inc.
3033 W. Mission Road
Alhambra, CA 91803
RE: The tariff classification of Men’s Swim Shorts from China
Dear Ms. Tseng:
In your letter dated January 9, 2023, you requested a tariff classification ruling. The sample will be retained.
Style H2000184 is a pair of men’s swim shorts constructed from 89% polyester, 11% elastane woven fabric visibly impregnated, coated, covered or laminated with plastic. The garment features an elasticized waistband with a fully functional drawstring, a brief-style mesh liner, side seam pockets, rear pockets, and hemmed leg openings. The side seam pockets and one of the rear pockets contain pocket bags constructed partially of mesh fabric to facilitate drainage. The other rear pocket contains a grommet for drainage.
The applicable subheading for style H2000184 will be 6210.40.5550, Harmonized Tariff Schedule of the United States (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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6210.40.5550, 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 6210.40.5550, 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