OT:RR:CTF:FTM H285880 PJG
John A. Schoenig
Grunfeld, Desiderio, Lebowitz, Silverman, and Klestadt, LLP
599 Lexington Avenue, Floor 36
New York, New York 10022-7648
RE: Tariff classification of infants’ tankini swimsuit top
Dear Mr. Schoenig:
This ruling is in response to your letter, dated March 22, 2017, filed on behalf of your client, In Mocean Group, Inc. (“Mocean”), requesting a binding ruling on the tariff classification of three styles of infants’ swimsuit bottoms with built in diapers (styles SMS16028, SMS16018, and SMS16047) and an infants’ tankini swimsuit top (style SMS16047) under the Harmonized Tariff Schedule of the United States (“HTSUS”).
Your request was forwarded by the National Commodity Specialist Division to this office for a response. For style SMS16047, you submitted two samples of the panty style swimsuit bottom along with one tankini swimsuit top, and you submitted one sample for each of the remaining styles. We are only returning one panty style swimsuit bottom and one tankini swimsuit top, both in style SMS16047, because the remaining items were altered in the process of analyzing the merchandise.
FACTS:
Style SMS16047 is a panty style swimsuit bottom that is imported together with a tankini swimsuit top. At issue in this ruling is the infants’ swimsuit top in style SMS16047.
You further describe the merchandise as follows:
Style SMS16047 –
Exterior fabric for tankini top: Woven 84% Nylon and 16% Spandex
Lining fabric for the tankini top: Knit 60% cotton and 40% polyester
You indicate that the tankini swimsuit top is designed in the following sizes: S(3-6 months); M(6-12 months); L(12-18 months); and XL (18-24 months). You also state that the items are sold as swimwear and “are displayed for sale amongst swim collections,” as indicated by the “Sea Me Swim” hangtag. With respect to SMS16047, you state that the tankini top and bottom “are separately packaged in one-piece polybags.”
Along with your ruling request and the samples, you provided printed copies of marketing materials for each of the products. You claim that the tankini swimsuit top in style SMS16047 is classifiable in heading 6111, HTSUS, which provides for “Babies’ garments and clothing accessories, knitted or crocheted.”
ISSUE:
What is the proper tariff classification for the infants’ tankini swimsuit top in style SMS16047?
LAW AND ANALYSIS:
Classification under the Harmonized Tariff Schedule of the United States (“HTSUS”) is determined in accordance with the General Rules of Interpretation (“GRI”). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied.
The 2019 HTSUS provisions under consideration are as follows:
6111 Babies’ garments and clothing accessories, knitted or crocheted:
6209 Babies’ garments and clothing accessories:
Note 6 to Chapter 61 provides as follows:
For the purposes of heading 6111:
The expression “babies’ garments and clothing accessories” means articles for young children of a body height not exceeding 86 centimeters;
Articles which are, prima facie, classifiable both in heading 6111 and in other headings of this chapter are to be classified in heading 6111.
You indicate that for style SMS16047, the tankini top and swimsuit bottom “are separately packaged in one-piece polybags.” For style SMS16047, the top and bottom must be classified separately because they are imported packaged separately rather than together as a set. The tankini swimsuit top is comprised of knit fabric that is 84% nylon and 16% spandex. Therefore, the tankini swimsuit top in style SMS16047 is classified in heading 6111, HTSUS, as “Babies’ garments and clothing accessories, knitted or crocheted,” consistent with the classification of babies’ two piece swimsuits in New York Ruling Letter (“NY”) M87243, dated October 20, 2006. Specifically, the subject infants’ tankini swimsuit top is classified under subheading 6111.30.5070, HTSUSA, which provides for “Babies’ garments and clothing accessories, knitted or crocheted: Of synthetic fibers: Other: Other: Other.”
HOLDING:
Under the authority of GRIs 1 and 6, the swimsuit top in style SMS16047 is classified in subheading 6111.30.5070, HTSUSA, which provides for “Babies’ garments and clothing accessories, knitted or crocheted: Of synthetic fibers: Other: Other: Other.” The 2019 column one, general rate of duty is 16 percent ad valorem.
Duty rates are provided for convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the internet at www.usitc.gov/tata/hts/.
Sincerely,
Yuliya A. Gulis, Chief
Food, Textiles and Marking Branch