N160390 N1 Ruling Active

The tariff classification of boys’ swimsuits from China.

Issued May 2, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6211.11.1020

Headings: 6211

Product description

As requested, the two samples will be returned to you. Submitted samples, styles KM001 and 81822LT are both boys’ swim trunks constructed of woven polyester fabric. The board short style garments have elasticized waistbands with tunnel drawstrings that tie internally at the center front. Separate drawstring segments lace up through sets of vertically aligned grommet holes located on either side of the visible front waistband. Both garments have knit mesh liners, set-in side pockets with pocket flaps and hook and loop closures, mock fly-fronts and hemmed bottoms. The inner faces of both outer shell fabrics have polyurethane coatings. For tariff purposes, the shell fabric of both styles are not visibly coated with polyurethane and tariff heading 6210 does not apply. The garments will be imported in boys’ sizes 2T-4T, 4-7 and 8-20.

CBP rationale

The applicable subheading for styles KM001 and 81822LT will be 6211.11.1020, 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, boys’.

Full text

N160390 May 2, 2011 CLA-2-62:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6211.11.1020 Mr. Joe Rafferty Daron Fashions, Inc. 131 West 35th Street New York, NY 10001 RE: The tariff classification of boys’ swimsuits from China. Dear Mr. Rafferty: In your letter dated April 12, 2011, you requested a tariff classification ruling. As requested, the two samples will be returned to you. Submitted samples, styles KM001 and 81822LT are both boys’ swim trunks constructed of woven polyester fabric. The board short style garments have elasticized waistbands with tunnel drawstrings that tie internally at the center front. Separate drawstring segments lace up through sets of vertically aligned grommet holes located on either side of the visible front waistband. Both garments have knit mesh liners, set-in side pockets with pocket flaps and hook and loop closures, mock fly-fronts and hemmed bottoms. The inner faces of both outer shell fabrics have polyurethane coatings. For tariff purposes, the shell fabric of both styles are not visibly coated with polyurethane and tariff heading 6210 does not apply. The garments will be imported in boys’ sizes 2T-4T, 4-7 and 8-20. The applicable subheading for styles KM001 and 81822LT will be 6211.11.1020, 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, boys’. 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 Bruce Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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