The tariff classification of a man’s swimwear from China
Issued February 18, 2014 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6210.40.5050
Headings: 6210
Product description
Your sample will be returned as requested. Style OM14301Y/YB is a pair of man’s swim short with a shell composed of a 100% polyester woven fabric that has a visible coating on the inner surface. The garment has a mesh polyester lining, an elasticized waistband with a tunnel enclosed drawstring closure that encircles the entire waist, two side seam pockets with mesh linings, a right rear pocket with grommet for drainage and hemmed leg openings. Although you requested classification of style OM14301Y/YB under subheading 6210.50.5039, 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 women’s or girls’ garments: Of man-made fibers: Other: Trousers, breeches and shorts: Other.
CBP rationale
The applicable subheading for the style OM14301Y/YB 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.
Full text
N249883 February 18, 2014 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6210.40.5050 Ms. Jessica Kong Paco (China) Garment Ltd. Building B (Rock House), No. 9, Yueyang Road, Qingdao, China P.C. 266071 RE: The tariff classification of a man’s swimwear from China Dear Ms. Kong: In your letter dated January 25, 2014, you requested a tariff classification ruling. Your sample will be returned as requested. Style OM14301Y/YB is a pair of man’s swim short with a shell composed of a 100% polyester woven fabric that has a visible coating on the inner surface. The garment has a mesh polyester lining, an elasticized waistband with a tunnel enclosed drawstring closure that encircles the entire waist, two side seam pockets with mesh linings, a right rear pocket with grommet for drainage and hemmed leg openings. Although you requested classification of style OM14301Y/YB under subheading 6210.50.5039, 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 women’s or girls’ garments: Of man-made fibers: Other: Trousers, breeches and shorts: Other. We disagree with your proposed classification. The garment is more specifically provided for elsewhere in the HTSUS. The applicable subheading for the style OM14301Y/YB 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. 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
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