The tariff classification of men’s swimwear from China.

N212040 May 2, 2012 CLA-2-62:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6211.11.1010, 6210.40.5050 Mr. Ted Kaidas Free Country 1071 Avenue of the Americas New York, NY 10018 RE: The tariff classification of men’s swimwear from China. Dear Mr. Kaidas: In your letter dated March 26, 2012, you requested a tariff classification ruling. The samples are being returned to you. Style 62-M0001 is a pair of men’s swim trunks composed of 100% polyester woven fabric. The garment features a flat front, elasticized back waistband, through which an inner drawstring is threaded, two flat tabs at the front of the waistband with four grommets through which the drawstring is secured, a non-functional fly, an inner mesh support liner, a rear patch pocket with a hook and loop fastener, two side seam pockets with mesh lining, one bellow pocket secured by a zipper closure with two grommets for drainage and hemmed leg openings. Style 62-M0002 is a pair of men’s swim trunks composed of 100% polyester woven fabric. The garment features a flat front, elasticized back waistband, through which an inner drawstring is threaded, two flat tabs at the front of the waistband with four grommets through which the drawstring is secured, a non-functional fly, an inner mesh support liner, two side seam pockets with mesh lining, two bellow pocket with a flap secured by a hook and loop closure with two grommets for drainage and hemmed leg openings. Style 62-M0003 is a pair of men’s woven swim trunks composed of 100% polyester woven fabric. The garment features a flat front, elasticized back waistband, through which an inner drawstring is threaded, two flat tabs at the front of the waistband with four grommets through which the drawstring is secured, a functional fly with hook and loop closure, a full inner mesh support liner, two side seam pockets with mesh lining, one bellow pocket with a flap secured by a hook and loop closure and hemmed leg openings. It is your opinion that styles 62-M0001, 62-M0002 and 62-M0003, would be classified under subheading 6210.40.5050 of the Harmonized Tariff Schedule of the United States, (HTSUS). We disagree with your proposed classification. Styles 62-M0001, 62-M0002, and 62-M0003 are not coated for tariff purposes. Style 62-M0004 is a pair of men’s shorts composed of 100% polyester woven fabric. The woven fabric has visible coating on the inner surface and is lined with a mesh fabric. The garment features a flat front elasticized back waistband, through which an inner drawstring is threaded, two flat tabs at the front of the waistband with four grommets through which the drawstring is secured, a non-functional fly, a rear patch pocket with a hook and loop fastener, two side seam pockets with mesh lining, one bellow pocket with a flap secured by a hook and loop fastener, a grommet for drainage and hemmed leg openings. The applicable subheading for styles 62-M0001, 62-M0002 and 62-M0003 will be 6211.11.1010, 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% ad valorem. The applicable subheading for style 62-M0004 will be 6210.40.5050, 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% 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, Thomas J. Russo Director National Commodity Specialist Division