The tariff classification of children’s rash guards from China

N269764 November 13, 2015 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Mr. David Prata OHL International at CVS Health Mail Code 1049 1 CVS Drive Woonsocket, RI 02895 RE: The tariff classification of children’s rash guards from China Dear Mr. Prata: In your letter dated October 14, 2015, you requested a tariff classification ruling. The samples will be returned to you, as requested. You have submitted four samples of Item number 320358 which you describe as Kids’ Swim Tees. The articles are children’s rash guard pullovers in assorted colors constructed from 95 percent polyester and 5 percent spandex knit fabric. The outer surface of the garments measures more than nine stitches per two centimeters in the direction in which the stitches were formed. The cut and sewn garments feature a stand-up collar, short hemmed raglan sleeves, inserts under the arm extending to the bottom of the garment, and a straight hemmed bottom. Two of the samples are made with the collar and sleeves in a contrasting color while the other two samples are made with the sleeves and side inserts in a contrasting color. The samples submitted are sizes 2-4, 4-6 and 6-8. Although you stated in your letter the garments of blue fabric are for boys and the garments of pink fabric are for girls, all four garments are cut identically. In applying Section XI, Note 9, this office will classify all of the pullovers as girls’ garments. You state the shirt provides a child with protection from the sun during and after swimming and requested classification under 6112.41.0020, Harmonized Tariff Schedule of the United States (HTSUS). Protection against the sun is not commonly recognized as a primary design feature of garments intended to be principally sold as swimwear. Providing protection against the sun is a benefit of any article of clothing and would be beneficial in almost any water sport. As such, the garments are not classifiable as swimwear of 6112, HTSUS. The applicable subheading for Item Number 320358 will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Other: Women’s or girls’: Other.” The rate of duty will be 32 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 the 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 Kim Wachtel at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division