CLA-2-62:OT:RR:NC:3:358
Mr. Ben Vitale
ETA Import & Export Ltd.
1 Cross Island Plaza 3rd Floor
Jamaica, NY 11422
RE: The tariff classification of babies’, girls’ and women’s apparel from Bangladesh.
Dear Mr. Vitale:
In your letter dated September 15, 2008, on behalf of your client Studio Ray LLC., you requested a tariff classification ruling. Five samples were submitted with your request. The samples will be returned to you.
Style 1 is described as an infant boy swim top. The pullover style garment has short hemmed sleeves and is made of contrast color, finely knit pieced fabric that is 92% polyester, 8% spandex.
Style 2 is described as an infant boy swim short. The pull-on style polyester woven shorts have a full mesh polyester liner, an elasticized rear waistband and a flat front waistband segment with grommets through which are attached non-functional drawstrings that tie at the front.
Style 3 is described as a ladies woven swim skirt with lining. The article is a swimwear skirt with attached panty. The shell fabric is polyester and the lining is 90% polyester, 10% spandex. The item has scoop side pockets, a flat front waistband, an elasticized rear waistband, a metal snap fly front with zipper closure, and an adjustable front fabric tie with two belt loops.
Style 4 is described as a girl’s woven swim skirt. The pull-on style polyester skirt has a fully elasticized waistband and non adjustable fabric tie that attaches to the front waistband through two grommet holes.
Style 5 is described as a girl’s woven swim short. The pull-on style polyester knit shorts have a fully elasticized waistband and non adjustable fabric tie that attaches to the front waistband through two grommet holes.
You state the styles will be marketed as swimwear. Style 1 is a multi-purpose pullover and is not considered swimwear. Styles 2 lacks a key feature of boys’ swim shorts, namely, an elasticized waistband through which a drawstring is threaded. Styles 4 and 5 lack a key feature of girls' swimwear, namely, an attached panty. Therefore, the general designs of the three styles preclude their classification as swimwear. See Hampco Apparel, Inc. v. United States, Slip Op. 88-12.
The applicable subheading for babies’ Style 1, will be 6111.30.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted, of synthetic fibers, pullovers and similar articles, except those imported as parts of sets. The rate of duty is 30% ad valorem.
The applicable subheading for babies’ Style 2, will be 6209.30.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, of synthetic fibers, trousers, breeches and shorts, except those imported as parts of sets. The rate of duty is 28.6% ad valorem.
The applicable subheading for women’s Style 3, will be 6211.12.1010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for swimwear, women’s or girls’, of man-made fibers, women’s. The rate of duty is 11.8% ad valorem.
The applicable subheading for girl’s Style 4 is 6204.53.3020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s and girls’ skirts and divided skirts, of synthetic fibers, other, girls’. The rate of duty is 16% ad valorem.
The applicable subheading for girl’s Style 5 is 6204.63.3540, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s and girls’ trousers, breeches and shorts, of synthetic fibers, other, other, shorts, girls’, other. The rate of duty is 28.6% 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 1 and Style 2 fall within textile category 239. Style 3 falls within textile category 659. Style 4 falls within textile category 642. Style 5 falls within textile category 648. 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