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N257860 N2 Ruling Active

The tariff classification of a pair of boy’s swim trunks from China

Issued October 27, 2014 by U.S. Customs and Border Protection.

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N2 N257860 (October 27, 2014)

Tariff classification

HTS codes: 6210.40.5050

Headings: 6210

Product description

Your sample will be returned. Style 729217 is a pair of boy’s swim trunks with a shell composed of a 100% polyester woven fabric with a visible coating on the inner surface. The garment has a mesh polyester support liner, an elasticized waistband with a tunnel enclosed drawstring closure that encircles the entire waist, a right rear pocket with a grommet for drainage, and hemmed leg openings.

CBP rationale

The applicable subheading for the style 729217 will be 6210.40.5050, 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: Other.

Full text

N257860 October 27, 2014 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6210.40.5050 Ms. Rachel Rowells BJ’s Wholesale Club, Inc. 25 Research Drive, Westborough, MA 01581 RE: The tariff classification of a pair of boy’s swim trunks from China Dear Ms. Rowells: In your letter dated September 30, 2014, you requested a tariff classification ruling. Your sample will be returned. Style 729217 is a pair of boy’s swim trunks with a shell composed of a 100% polyester woven fabric with a visible coating on the inner surface. The garment has a mesh polyester support liner, an elasticized waistband with a tunnel enclosed drawstring closure that encircles the entire waist, a right rear pocket with a grommet for drainage, and hemmed leg openings. The applicable subheading for the style 729217 will be 6210.40.5050, 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: 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 Natalie Hanson via email at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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