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N182624 N1 Ruling Active

The tariff classification of two pairs of men’s swim trunks from Vietnam, Bangladesh and China

Issued September 21, 2011 by U.S. Customs and Border Protection.

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N1 N182624 (September 21, 2011)

Tariff classification

HTS codes: 6210.40.5050

Headings: 6210

Product description

Both pairs of swim trunks have a shell composed of a woven 100% polyester fabric with a visible acrylic coating on the inner surface. Both garments have an elasticized waistband with a tunnel enclosed drawstring closure that encircles the entire waist, no fly front, a 100% polyester mesh liner, an inner mesh key pocket, two side seam pockets with mesh linings, a right rear pocket that is secured by a flap with a hook and loop fastener and has a mesh lining and hemmed leg openings. The samples are being returned to you.

CBP rationale

The applicable subheading for the swim trunks 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.

Full text

N182624 September 21, 2011 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6210.40.5050 Ms. Jane W. Pilsbury Sears Holdings Management Corporation 3333 Beverly Road A3-356B Hoffman Estates, IL 60179 RE: The tariff classification of two pairs of men’s swim trunks from Vietnam, Bangladesh and China Dear Ms. Pilsbury: In your letter dated August 26, 2011, you requested a tariff classification ruling. Two samples of men’s swim trunks (a solid white color and a solid blue color) were submitted for style number WH0033B-MP2IS23626MM. Both pairs of swim trunks have a shell composed of a woven 100% polyester fabric with a visible acrylic coating on the inner surface. Both garments have an elasticized waistband with a tunnel enclosed drawstring closure that encircles the entire waist, no fly front, a 100% polyester mesh liner, an inner mesh key pocket, two side seam pockets with mesh linings, a right rear pocket that is secured by a flap with a hook and loop fastener and has a mesh lining and hemmed leg openings. The samples are being returned to you. The applicable subheading for the swim trunks 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. 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

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