CLA-2-61:OT:RR:NC:TA:358
Ms. Lorianne Aldinger
RITE AID Corporation
P.O. Box 3165
Harrisburg, PA 17105
RE: The tariff classification of boy’s and girl’s swimwear from China.
Dear Ms. Aldinger:
In your letter dated October 17, 2008, you requested a classification ruling. The two samples you submitted will be returned to you.
Both styles are described as a “Child’s Flotation Suit.” Style 9003802 is for boys and style 9004627 is for girls. Except for color the items are identical. The one piece pull-on tank style swimsuit has shoulder straps and has an interior front pocket and an interior back pocket. The pockets contain sets of Styrofoam pads. Individual pocket pads can be removed as the child learns to swim. The swimsuits are made of finely knit fabric that is 80% nylon, 20% spandex. The styles are sized for children ages 2-3.
The applicable subheading for style 9003802 will be 6112.31.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for swimwear, knitted or crocheted, men’s or boys’, of synthetic fibers, boys’. The duty rate will be 25.9 per cent ad valorem.
The applicable subheading for style 9004627 will be 6112.41.0020, Harmonized Tariff Schedule of the United States (HTSUS), 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 duty rate will be 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/.
Boys’ and girls’ man-made fiber swimwear falls 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 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