The tariff classification of four pairs of men’s swimwear from China

N158679 April 29, 2011 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6210.40.5050; 6211.11.1010 Ms. Carol Robertson Carmichael International Service 533 Glendale Boulevard Los Angeles, California 90026-5097 RE: The tariff classification of four pairs of men’s swimwear from China Dear Ms. Robertson: In your letter dated April 4, 2011, on behalf of DDK International, Inc., you requested a tariff classification ruling. Four samples were submitted as follows: Style number MC-0055, Red, is a men’s pair of swimwear with a shell composed of a woven 100% polyester fabric that has a visible polyurethane coating on the inner surface. Style numbers MC-0058, Blue plaid, MC-0056, Red plaid, and MC-0054, Green flower pattern, are three pairs of men’s swimwear with a shell composed of a woven 100% polyester fabric coated on the inner surface with polyurethane. Styles MC-0055 and MC-0054 have a 100% polyester mesh liner, an inner mesh key pocket, an elastic waistband with a tunnel enclosed drawstring closure that encircles the entire waist, two flat tabs at the front of the waistband with four grommets through which the drawstring is secured, a non-functional fly, two side seam pockets with mesh linings, two bellows pockets with a flap secured by a hook and loop fastener and a grommet for drainage and hemmed leg openings. Styles MC-0058 and MC-0056 have a 100% polyester mesh liner, an inner mesh key pocket, an elastic waistband with a tunnel enclosed drawstring closure that encircles the entire waist, two flat tabs at the front of the waistband with four grommets through which the drawstring is secured, a non-functional fly, two side seam pockets with mesh linings, a rear patch pocket with a hook and loop fastener and a grommet for drainage and hemmed leg openings. The samples are being returned to you as you have requested. The applicable subheading for style MC-0055 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 rate of duty will be 7.1 percent ad valorem. The coatings on styles MC-0058, MC-0056 and MC-0054 are not visible as that term is defined in the tariff; therefore, HTS 6210 does not apply. The applicable subheading for styles MC-0058, MC-0056 and MC-0054 will be 6211.11.1010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tracksuits, 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 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/. 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 W. Raftery at (646) 733-3047. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division