The tariff classification of Men’s Swim Trunks from China

 N328096 September 26, 2022 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6210.40.5550; 6211.11.1010; 9903.88.15 Mr. Arash Raminfar Clearpoint International, Inc. 1111 Corporate Center Drive Monterey Park, CA 91754 RE: The tariff classification of Men’s Swim Trunks from China Dear Mr. Raminfar: In your letter dated September 9, 2022, you requested a tariff classification ruling on behalf of your client, Rainbow Bridge Enterprise LTD. The samples will be retained. Style MB220721B is a pair of men’s swim trunks constructed from 100% polyester woven fabric visibly coated with polyurethane on the inner surface. The garment features a fully elasticized waistband through which a fully functional drawstring is threaded; a brief-style mesh liner, side pockets with mesh pocket bags; a rear patch pocket with a hook and loop closure and a drainage grommet; and hemmed leg openings. Style MB220722Y is a pair of men’s swim trunks constructed from 100% polyester woven fabric coated with polyurethane on the inner surface. The coating is not visible as the term is defined in the tariff. The garment features a flat front waistband with an elasticized rear waistband; fully functional drawstring threaded through the waistband; two tabs at the center front waistband with four grommets and a laced closure; a brief-style, mesh liner; a side hook and loop flap pocket with a mesh pocket bag; side pockets with mesh pocket bags; and hemmed leg openings. In your letter, you suggest both styles 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 style MB220722Y is coated with polyurethane, we have examined the garment fabric, and find that it does not meet the tariff definition of coated in Note 2 to Chapter 59, HTSUS. Style MB220721B meets the tariff definition of coated and also meets the definition of swimwear, so it is not included within the statistical breakout for shorts but is included in the breakout for other men’s garments. Consequently, the applicable subheading for style MB220721B will be 6210.40.5550, HTSUS, which provides for Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 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 MB220722Y 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. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6210.40.5550 and 6211.11.1010, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6210.40.5550 and 6211.11.1010, HTSUS, listed above. The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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