N158683 N1 Ruling Active

The tariff classification of men’s swimwear from China

Issued April 8, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6211.11.1010

Headings: 6211

Product description

The submitted samples are being returned to you as requested. Style No. FM11200Y and TKS-M221 are men’s woven swim shorts composed of 100% polyester. They each feature an elasticized waistband, a mesh support liner with a coin pocket, slash pockets on both sides, hemmed leg openings, a simulated front fly, a fully functional drawstring threaded throughout the waistband, two tabs at the center front waistband with four grommets and a laced closure. The shorts fall above the knee and have pockets on the front of both legs which feature flaps with hook and loop closures and drainage holes.

CBP rationale

The applicable subheading for style numbers FM11200Y and TKS-M221 will be 6211.11.1010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for track suits, ski-suits and swimwear; other garments: swimwear: men’s or boys’: of man-made fibers, men’s.

Full text

N158683 April 8, 2011 CLA-2-62:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6211.11.1010 Mr. Jimmy Tsang Takson Garment Mfg. Co. Ltd. 5/F, South Wing, Harbour Centre, Tower 1 1 Hok Cheung Street Hunghom, Kowloon Hong Kong RE: The tariff classification of men’s swimwear from China Dear Mr. Tsang: In your letter dated April 4, 2011, on behalf of Wal-Mart Stores Inc. USA you requested a tariff classification ruling. The submitted samples are being returned to you as requested. Style No. FM11200Y and TKS-M221 are men’s woven swim shorts composed of 100% polyester. They each feature an elasticized waistband, a mesh support liner with a coin pocket, slash pockets on both sides, hemmed leg openings, a simulated front fly, a fully functional drawstring threaded throughout the waistband, two tabs at the center front waistband with four grommets and a laced closure. The shorts fall above the knee and have pockets on the front of both legs which feature flaps with hook and loop closures and drainage holes. The applicable subheading for style numbers FM11200Y and TKS-M221 will be 6211.11.1010, Harmonized Tariff Schedule of the United States (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 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 Rosemarie Hayward at (646) 733-3064. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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