The tariff classification of Men’s Swim Shorts from China

N300204 September 12, 2018 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6210.40.5550; 6211.11.1010 Ms. Sally Lv Paco (China) Garment Ltd Building B (Rock House) No 9-11 YueYang Road Qingdao China 266000 RE: The tariff classification of Men’s Swim Shorts from China Dear Ms. Lv: In your letter dated August 21, 2018, you requested a tariff classification ruling. The samples will be returned to you under separate cover. Style M3005Y/YB is a pair of men’s swim shorts constructed from 100% polyester woven fabric visibly coated with polyurethane on the inner surface. The garment features a fully elasticized waistband through which a drawstring is threaded for tightening; brief-style, mesh liner; pockets with mesh pocket bags; a rear flap pocket secured with a hook and loop closure; drainage grommets; and hemmed leg openings. Style GM29401Y/YB is a pair of men’s swim shorts constructed from 100% polyester woven fabric. Two different samples, described as “light” and “dark,” with the same style number were submitted for review. The garment features a fully elasticized waistband through which a drawstring is threaded for tightening; brief-style mesh liner, pockets with mesh pocket bags; a rear flap pocket secured with a hook and loop closure; drainage grommets; and hemmed leg openings. In your letter, you suggest style GM29401Y/YB should be classified under subheading 6210.40.5539, Harmonized Tariff Schedule of the United States (HTSUS),which provides for: Garments made up of fabrics of heading 5602, 5603, 5903, 5906, 5907: Other men’s or boys’ garments: Other: of man-made fibers: Other: Trousers, breeches and shorts: Other. We disagree. Although you state in your letter that the garment is coated with polyurethane, we have examined the garment fabric, and find that it doesn’t meet the tariff definition of coated in Note 2 to Chapter 59, HTSUS. The applicable subheading for style M3005Y/YB will be 6210.40.5550, HTSUS, which provides for Garments, made up of fabrics of heading 5602, 5603, 5903, 5906, 5907: Other men’s or boys’ garments: Of man-made fibers: Other: Other. The rate of duty will be 7.1% ad valorem. The applicable subheading for style GM29401Y/YB 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 https://hts.usitc.gov/current. 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 Deanna Boldt via email at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division