N271993 N2 Ruling Active

The tariff classification of men’s pullovers and men’s swim trunks from China.

Issued February 8, 2016 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6110.30.3053, 6211.11.1010

Headings: 6211, 6110

Product description

Style MW314040 is a men’s cut and sewn pullover constructed from 80% nylon, 20% spandex, finely knit fabric. Style MW314040 features a high crew neckline; short, hemmed sleeves; contrasting color overlock stitching at the seams; and a straight, hemmed bottom. Style FWS15MLEW04 is a pair of men’s swimsuit bottoms. The swimsuit is composed of 100% polyester woven fabric. The garment is knee-length and features a fully functional drawstring threaded throughout an elasticized waistband; a brief-style mesh liner; a patch pocket on the right front panel secured by a hook and loop closure; and hemmed leg openings.

CBP rationale

The applicable subheading for Style MW314040 will be 6110.30.3053, 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: men’s or boys’: other. The applicable subheading for Style FWS15MLEW04 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.

Full text

N271993 February 8, 2016 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6110.30.3053; 6211.11.1010 Mr. Chris Mury Jagro Customs Brokers, Inc. 750 Walnut Avenue Cranford, NJ 07016 RE: The tariff classification of men’s pullovers and men’s swim trunks from China. Dear Mr. Mury: In your letter dated January 11, 2016, on behalf of your client, Rainbow Bridge Enterprises Ltd., you requested a tariff classification ruling on men’s pullovers and men’s swim trunks from China. Style MW314040 is a men’s cut and sewn pullover constructed from 80% nylon, 20% spandex, finely knit fabric. Style MW314040 features a high crew neckline; short, hemmed sleeves; contrasting color overlock stitching at the seams; and a straight, hemmed bottom. Style FWS15MLEW04 is a pair of men’s swimsuit bottoms. The swimsuit is composed of 100% polyester woven fabric. The garment is knee-length and features a fully functional drawstring threaded throughout an elasticized waistband; a brief-style mesh liner; a patch pocket on the right front panel secured by a hook and loop closure; and hemmed leg openings. The applicable subheading for Style MW314040 will be 6110.30.3053, 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: men’s or boys’: other. The rate of duty will be 32% ad valorem. The applicable subheading for Style FWS15MLEW04 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 duty rate is 27.8% 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 classification under subheading 6110.30.3053, contact National Import Specialist Maryalice Nowak at [email protected]. If you have any questions regarding the classification under subheading 6211.11.1010, contact National Import Specialist Rosemarie Hayward at [email protected]. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division

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