CLA-2-62:OT:RR:NC:N3 348
Dayna Larsen
Noatum Logistics
20 N. Martingale Rd Suite 200 Schaumburg, IL 60173
RE: The tariff classification of men’s swimwear from Indonesia
Dear Ms. Larsen:
In your letter dated June 23, 2023, written on behalf of Land’s End, you requested a tariff classification ruling.
The submitted sample, Style 506896, is a pair of men’s swim shorts. The garment is composed of 100% polyester woven fabric. They feature a full elasticized waistband threaded with a functional drawstring, a mesh tricot support liner, a coin pocket with a mesh backing for drainage, slash pockets on both sides with a mesh backing for drainage, rear patch pockets with a grommet for drainage, and hemmed leg openings. The trunks fall above the knee.
In your letter, you suggest that the swim shorts are classified under 6210.40.5550, Harmonized Tariff Schedule of the United States (HTSUS); however, the plastic coating is not visible as that term is defined in the tariff. Therefore, 6210.40.5550, HTSUS, does not apply.
As a result, the applicable subheading for Style 506896 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 rate of duty will be 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 at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Rosemarie Hayward at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division