The tariff classification of boys’ swim trunks from China

N026167 April 29, 2008 CLA-2-62:OT:RR:NC:TA:358 CATEGORY: Classification TARIFF NO.: 6210.40.5050 Mr. David Evan Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 399 Park Avenue 25th Floor New York, NY 10022-4877 RE: The tariff classification of boys’ swim trunks from China Dear Mr. Evan: In your letter dated April 9, 2008, on behalf of your client Target Corporation, you have requested a classification ruling. One sample, representing styles 229411, 230903 and 230904, was submitted with your request. The styles, according to you, are identical, except for print design. The submitted sample is a pair of boy’s swim shorts constructed of woven polyester fabric that is coated on the inner surface by polyurethane. The garment has an elasticized waistband with a drawstring that is inserted into the waistband interior and is tack stitched in place at the rear waist midsection. The adjustable drawstring ties internally at the center front. The garment also has 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 styles are sized for boys’ 2T-5T. You state that the three styles will be marketed as swimwear. The style designs do not preclude their classification as swimwear. See Hampco Apparel, Inc. v. United States, Slip Op. 88-12. The sample will be returned to you as requested. The applicable subheading for the shorts, styles 229411, 230903 and 230904 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: 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/. Boys’ man-made fiber 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