CLA-2-61:OT:RR:NC:TA:N3:358
Ms. Lyn Antunes
Norman Krieger, Inc.
921 West Artesia Blvd.
Rancho Dominguez, CA 90220
RE: The tariff classification of children’s rash guard apparel from China
Dear Ms. Antunes:
In your letter dated September 13, 2007, on behalf of Pumpkin Patch Originals Ltd., you requested a tariff classification ruling. The samples you submitted in response to our letter to you dated September 26, 2007, will be retained for reference purposes.
Style #225016/W07 is described as a boy’s swimwear rash set. It consists of a pullover and boxer style shorts. The garments are made of finely knit jersey fabric that is 80% polyester, 20% spandex. The short sleeve pullover has a stand-up collar band, hemmed sleeves and a hemmed bottom.
The shorts have a covered elasticized waistband, a hemmed bottom and contrast colored vertical fabric strips at the garment sides. The style is sized for boys 2-8.
Style #222056/W07 is described as a girl’s swimwear rash set. It consists of a pullover and bikini style swim briefs. The garments are made of finely knit jersey fabric that is 83% polyester, 17% spandex, The short sleeve pullover has a stand-up collar band, hemmed sleeves and a hemmed bottom to which is attached a band of ruffled fabric.
The bikini style bottom has a separate interior fabric crotch. The style is sized for girls 2-8.
You state that both styles are intended to be used as swimsuits that provide sun/uv ray protection. Protection against the sun is not commonly recognized as a primary design feature of garments intended to be principally sold as swimwear. Headquarters ruling 961337, dated November 20, 1998, and Headquarters ruling 955009, dated November 23, 1999, among others, discuss this issue at length, concluding that swimwear describes garments used for swimming, and not just garments related to water based activities. With these rulings in mind, only the bikini style briefs, style # 222056/W07 qualifies as swimwear.
The applicable subheading for the style #225016/W07 pullover will be 6110.30.3053, Harmonized Tariff Schedule of the United States, (HTS), which provides for pullovers and similar articles, knitted or crocheted, of man-made fibers, other, other, men’s or boys’, other. The rate of duty is 32 per cent ad valorem.
The applicable subheading for the Style #225016/W07 shorts will be 6103.43.1570, Harmonized Tariff Schedule of the United States, (HTS), which provides for trousers and shorts (other than swimwear), knitted or crocheted, of synthetic fibers, other, other, shorts, boys’, other. The rate of duty is 28.2 per cent ad valorem.
The applicable subheading for the style #222056/W07 pullover will be 6110.30.3059, Harmonized Tariff Schedule of the United States, (HTS), which provides for pullovers and similar articles, knitted or crocheted, of man-made fibers, other, other, women’s or girls’, other. The rate of duty is 32 per cent ad valorem.
The applicable subheading for the style #222056/W07 bikini briefs will be 6112.41.0020, Harmonized Tariff Schedule of the United States, (HTS), which provides for swimwear, knitted or crocheted, women’s or girls’, of synthetic fibers, of fabric containing by weight 5 percent or more elastomeric yarn or rubber thread, girls’. The rate of duty is 24.9 per cent 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/.
The style #225016/W07 pullover falls within textile category designation 638. The style #225016/W07 shorts fall within textile category designation 647. The style #222056/W07 pullover falls within textile category designation 639. The style #222056/W07 bikini briefs fall within textile category designation 659. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, 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 this ruling letter 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 this ruling, contact National Import Specialist Bruce Kirschner at 646-733-3048.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division