The tariff classification of children’s rash guards from China

N272043 January 29, 2016 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Chaya Spilman All-Ways Forwarding Int’l Inc. 701 Newark Avenue Elizabeth, NJ 07208 RE: The tariff classification of children’s rash guards from China Dear Ms. Spilman: In your letter dated December 4, 2015, and received by this office on January 13, 2016, you requested a tariff classification ruling on behalf of your client, Elegant Headwear Co., Inc. You have submitted two samples, Style Numbers GNE63351CV and GNE63350CV, which you describe as Sun & Sky Swim Rash Guard T-Shirts. The garments are children’s pullovers constructed from 85 percent polyester and 15 percent spandex knit fabric. The outer surface of the pullovers measures more than nine stitches per two centimeters in the direction in which the stitches were formed. Both styles feature a self-fabric stand-up collar, short hemmed raglan sleeves and a straight hemmed bottom that reaches below the waist. Contrasting color self-fabric inserts are found below the armhole openings and continue down the sides of the front panel to the garment bottom. Style GNE63351CV is made with contrasting color sleeves and side front inserts while style GNE63350CV is made with a contrasting color collar and side front inserts. You state both styles will be imported in children’s sizes 2-4, 4-6 and 6-8. Although you state in your letter style GNE63351CV is for girls and style GNE63350CV is for boys, both garments appear to be identically cut and marketed. In applying Chapter 61, Note 9, this office will classify all of the pullovers as girls’ garments. You suggest the rash guards are classified under Heading 6112, Harmonized Tariff Schedule of the United States (HTSUS). While use at the beach or during swimming related activities is appropriate, we find that the garments’ styling characteristics indicate that they are appropriate for use in a variety of activities unrelated to swimwear. As such, the garments are not classifiable as swimwear of 6112, HTSUS. Headquarters Ruling 961377, dated November 20, 1998, among others, covered similar rash guard pullover garments which were found to be classified as other pullover garments of Heading 6110, HTSUS. The applicable subheading for the styles GNE63351CV and GNE63350CV will be 6110.30.3059, 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, Deborah C. Marinucci Acting Director National Commodity Specialist Division