N217151 N2 Ruling Active

The tariff classification of men’s swimwear from China.

Issued June 4, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6211.11.1010

Headings: 6211

Product description

The sample will be returned to you as requested. Style #507MS2901 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, a patch pocket in the rear with drainage, 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 both legs which feature a flap with a hook and loop closure and drainage holes. It is your opinion Style #507MS2901 would be classified under subheading 6210.40.50 of the Harmonized Tariff Schedule of the United States, (HTSUS).

CBP rationale

The applicable subheading for Style #507MS2901 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

N217151 June 4, 2012 CLA-2-62:OT:RR:NC:3:348 CATEGORY: Classification TARIFF NO.: 6211.11.1010 Mr. Kim Young BDP Intl. 2929 Walker Rd. NW 2nd Floor Grand Rapids, MI 49544 RE: The tariff classification of men’s swimwear from China. Dear Mr. Young: In your letter dated May 7, 2012, you requested a tariff classification ruling. The sample will be returned to you as requested. Style #507MS2901 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, a patch pocket in the rear with drainage, 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 both legs which feature a flap with a hook and loop closure and drainage holes. It is your opinion Style #507MS2901 would be classified under subheading 6210.40.50 of the Harmonized Tariff Schedule of the United States, (HTSUS). We disagree with your proposed classification. Style #507MS2901 is not coated for tariff purposes. The applicable subheading for Style #507MS2901 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

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →