The tariff classification of boys’ swim trunks from China

NY L87406 August 24, 2005 CLA-2-62:RR:NC:TA:358 L87406 CATEGORY: Classification TARIFF NO.: 6211.11.8020 Kevin Maher C-Air Customhouse Brokers 181 South Franklin Avenue Valley Stream, NY 11581 RE: The tariff classification of boys’ swim trunks from China Dear Mr. Maher: In your letter dated August 18, 2005, written on behalf of The Children’s Place LLC, you requested a classification ruling. Submitted style 22828607, reaching to the knee area, is a partially mesh-lined garment, manufactured from a woven outershell of 70% cotton/30% nylon that you state is coated with “p/u”. At the center of the front of its fully elasticized waistband above a mock fly opening are textile tabs through which an adjustable drawstring is threaded through metal grommets. As you have requested, the sample garment is being returned. As you have been advised, this ruling is being issued for this style in sizes 3 – 7 only. Because this garment is not considered to be PU coated for tariff purposes, the applicable subheading for it will be 6211.11.8020, Harmonized Tariff Schedule of the United States (HTS), which provides for …swimwear…boys’, other, of cotton, boys’ . The duty rate will be 7.5 percent ad valorem. The swim trunks fall within textile category designation 359. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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 Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division