CLA-2-61:RR:NC:3:358
Ms. Lisa York
Target Customs Brokers, Inc.
Import Dept. NCD - 4456
7000 Target Parkway North
Brooklyn Park, MN 55445
RE: The tariff classification of a boy’s swimsuit from China.
Dear Ms. Malina:
In your letter dated January 29, 2007, on behalf of Target Stores, you requested a tariff classification ruling. As requested, the sample will be returned to you.
Your submitted sample, style #5046D is a pair of toddler boy’s swim trunks constructed of woven polyester fabric. The garment features an elasticized waistband with a drawstring that ties internally at the center front. The garment has a knit mesh liner, a back pocket with mesh liner and hook and loop closure, a mock fly-front and a hemmed bottom.
The applicable subheading for style #5046D will be 6211.11.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for track suits, ski-suits and swimwear, other garments: swimwear: men’s or boys’: of man-made fibers, boys’. The rate of duty will be 27.8 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 World Wide Web at http://www.usitc.gov/tata/hts/.
Style # 5046D falls within textile category 659. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.
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 Bruce Kirschner at 646-733-3048.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division