The tariff classification of men’s swimwear and shorts from Vietnam and Indonesia

N248413 December 18, 2013 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6210.40.5050; 6211.11.1010; 6203.43.4030 Ms. Patricia Roberts Abercrombie & Fitch Trading Co. 6301 Fitch Path New Albany, OH 43054 RE: The tariff classification of men’s swimwear and shorts from Vietnam and Indonesia Dear Ms. Roberts: In your letter dated November 25, 2013 you requested a tariff classification ruling. Your samples will be returned as requested. Style 3I0721 is a pair of man’s swim trunks with a shell made from a woven 100% polyester fabric with a visible coating on the inner surface and a mesh support liner. The trunk has a fully elasticized waistband, a functional drawstring threaded through the waistband and encircling the waist and side seam pockets with a mesh lining. Style 1I0662 is a pair of man’s swim trunks constructed from 100% polyester woven fabric. The trunks have a fully elasticized waistband, a functional drawstring threaded through the waistband and encircling the waist and side seam pockets with a mesh lining. Styles 1I0668 and 1I0669 are men’s board shorts constructed from 100% polyester woven fabric. The shorts have a fly front opening secured by a left-over-right hook and loop fastener, a flat non-elasticized waistband that has two front tabs with four grommets through which a draw cord is laced and fastened and hemmed leg openings. Although you requested classification of all four styles under subheading 6210.40.5039, 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: Trousers, breeches and shorts: Other. For style 3I0721, the features and cut of the garment are of those garments of heading 6210.40.5050. Consequently, the applicable subheading for the style 3I0721 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 percent ad valorem. For styles 1I0662, 1I0668 and 1I0669, the coating is not visible as that term is defined in the HTSUS, therefore HTSUS 6210 does not apply. The applicable subheading for the style 1I0662 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 percent ad valorem. The applicable subheading for the styles 1I0668 and 1I0669 will be 6203.43.4030, HTSUS, which provides for Men’s or boys’ suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other: Other: Other: Shorts: Men’s. The rate of duty will be 27.9 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 Rosemarie Hayward at (646) 733-3064. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division