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N213924 N2 Ruling Active

The tariff classification of men’s swimwear from China.

Issued May 11, 2012 by U.S. Customs and Border Protection.

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N2 N213924 (May 11, 2012)

Tariff classification

HTS codes: 6211.11.1010

Headings: 6211

Product description

The sample will be returned to you as requested. Style 48592-01 is a pair of men’s swim trunks composed of 100% polyester woven fabric. They 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 trunks fall above the knee and have a pocket on the front right leg which feature a flap with a hook and loop closure and drainage holes. You have also provided two swatches of fabric. Style SU11-142A and SU11-142B are 100% polyester woven fabric.

CBP rationale

The applicable subheading for Styles 48592-01, SU11-142A and SU11-142B will be 6211.11.1010 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

N213924 May 11, 2012 CLA-2-62:OT:RR:NC:3:348 CATEGORY: Classification TARIFF NO.: 6211.11.1010 Ms. Kay Morrell JC Penny Purchasing Corporation 6501 Legacy Dr., MS 2316 Plano, TX 75024 RE: The tariff classification of men’s swimwear from China. Dear Ms. Morrell: In your letter dated April 13, 2012, you requested a tariff classification ruling. The sample will be returned to you as requested. Style 48592-01 is a pair of men’s swim trunks composed of 100% polyester woven fabric. They 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 trunks fall above the knee and have a pocket on the front right leg which feature a flap with a hook and loop closure and drainage holes. You have also provided two swatches of fabric. Style SU11-142A and SU11-142B are 100% polyester woven fabric. You state that the swim trunks will be constructed from these materials. It is your opinion styles 48592-01, SU11-142A and SU11-142B would be classified under subheading 6210.40.5039 of the Harmonized Tariff Schedule of the United States, (HTSUS). We disagree with your proposed classification. Styles 48592-01, SU11-142A, and SU11-142B are not coated for tariff purposes. The applicable subheading for Styles 48592-01, SU11-142A and SU11-142B will be 6211.11.1010 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, Thomas J. Russo Director National Commodity Specialist Division

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