The tariff classification of men’s and boys’ garments from China

N269005 October 16, 2015 CLA-2-62:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6203.43.4030; 6203.43.4040 Ms. Elizabeth Kessens Dollar General Corporation 100 Mission Ridge Goodlettsville, TN 37072 RE: The tariff classification of men’s and boys’ garments from China Dear Ms. Kessens: In your letter dated September 18, 2015, you requested a tariff classification ruling. As requested, your samples will be returned. SKU #163250MW, which you identify as “Men’s Board Shorts,” is a pair of men’s shorts constructed of 100% woven polyester fabric with a polyurethane coating on the inner surface. The garment features a flat waistband; two tabs at the center front waistband with four grommets and a lace-up closure; a fly front opening with a hook and loop closure; a patch pocket on the right rear panel with a flap and a hook and loop closure; and hemmed leg openings. SKU #163203BW, which you identify as “Boys’ Swim Shorts,” is a pair of boys’ shorts constructed of 100% woven polyester fabric with a polyurethane coating on the inner surface. The garment features a full mesh polyester liner; an enclosed, fully elasticized waistband; two tabs at the center front waistband with four grommets and a lace-up closure; two rear internal mesh pockets with hook and loop closures; and hemmed leg openings. You suggest classification of these garments under Heading 6210, Harmonized Tariff Schedule of the United States (HTSUS), which provides for garments made up of visibly coated fabrics. We disagree with your suggestion. Examination of the samples indicates that the coating is not visible as that term is defined in the tariff; therefore, Heading 6210, HTSUS, does not apply. You also suggest classification of the garments as swimwear under Heading 6211, HTSUS. We disagree with this suggestion as well. In Hampco Apparel, Inc. v. United States, Slip Op. 88-12 (January 28, 1988), the Court of International Trade stated that three factors must be present if a garment is to be considered swimwear for tariff purposes: (1) the garment has an elasticized waistband through which a drawstring is threaded; (2) the garment has an inner lining of lightweight material; and (3) the garment is designed and constructed for swimming. From a physical examination of the samples, it is clear that neither the men’s shorts nor the boy’s shorts meet the first requirement of Hampco; that is, the garments do not have an elasticized waistband through which a drawstring is threaded. Further, the men’s garment does not meet the second requirement of Hampco; that is, it does not feature an inner lining. Finally, the men’s garment does not have an elasticized waistband. The applicable subheading for SKU #SP163250MW will be 6203.43.4030, Harmonized Tariff Schedule of the United States (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 is 27.9% ad valorem. The applicable subheading for SKU #SP163203BW will be 6203.43.4040 Harmonized Tariff Schedule of the United States (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: Boys’: Other. The rate of duty is 27.9% 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 Maryalice Nowak at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division