The tariff classification of boys’ swim trunks from China

N013183 July 19, 2007 CLA-2-62:RR:NC:TA:358 CATEGORY: Classification TARIFF NO.: 6210.40.5050 Mr. Mark Schissel Target Customs Brokers, Inc. 7000 Target Parkway, NCD-0456 Brooklyn Park, MN 55445 RE: The tariff classification of boys’ swim trunks from China Dear Mr. Schissel: In your letter dated June 15, 2007, on behalf of Target Corporation, you have requested a classification ruling. Three samples, styles 9901TGS8, 9903TGS8 and 9905TGS8, were submitted with your request. The styles are identical, except for print design. The submitted samples are toddler boys’ swim trunks constructed of woven polyester fabric that is coated on the inner surface by polyurethane. The garments feature an elasticized waistband with drawstring that ties internally at the center front, a knit mesh liner, a back welt pocket with mesh liner and hook and loop closure, a mock fly front, an exterior partial drawstring threaded through four eyelets at the front waistband and a hemmed bottom. The items are sized for boys 3T. The samples are being retained for reference purposes. The applicable subheading for the swim trunks, styles 9901TGS8, 9903TGS8 and 9905TGS8 will be 6210.40.5050, 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: of man-made fibers: other: other. The duty rate will be 7.1 percent 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 World Wide Web at http://www.usitc.gov/tata/hts/. The swim trunks fall within textile category designation 659. 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 Bruce Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division