CLA-2-61:OT:RR:NC:TA:348

Ms. Gayle E. Williams
Sears Holding Corp.
3333 Beverly Rd., Dept. 7331MP-A3-366B
Hoffman Estates, IL 60179

RE: The tariff classification of women’s swimwear from various countries.

Dear Ms. Williams:

In your letter dated December 18, 2009 you requested a tariff classification ruling. Two styles were submitted with your request. The samples are being returned as requested.

Style #SS10TE7124PL is a women’s two-piece tankini swimsuit. The top is composed of 80% nylon and 20% spandex knit fabric and features a halter neck tie closure and molded bra cups. The woven shorts-style bottom is composed of 100% polyester and features two flat tabs at the center front waistband with four grommets and a laced closure; a fly front opening with a zipper closure; partially elasticized waistband; two front pockets with snap closures and drainage holes; and a tricot knit brief liner

Style #SS10TE7139PL is a women’s two-piece swimsuit. The knit tank-style top is composed of 80% nylon and 20% spandex and features a V-neck in the front and the back. The woven shorts-style bottom is composed of 100% polyester and features two flat tabs at the center front waistband with four grommets and a laced closure; a fly front opening with a zipper closure; partially elasticized waistband; a rear pocket with snap closure and drainage holes; and a tricot knit brief liner

The applicable subheading for the knit bathing suit tops for styles SS10TE7124PL and SS10TE7139PL will be 6112.41.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for track suits, ski-suits and swimwear, knitted or crocheted: women’s or girls’ swimwear: of synthetic fibers, of fabric containing by weight 5 per cent or more elastomeric yarn or rubber thread: women’s. The rate of duty will be 24.9% ad valorem.

The applicable subheading for the woven bathing suit bottoms for styles SS10TE7124PL and SS10TE7139PL will be 6211.12.1010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for track suits, ski-suits and swimwear; other garments: swimwear: women’s or girls’: of man-made fibers, women’s. The rate of duty will be 11.8% 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/.

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 Rosemarie Hayward at (646) 733-3064.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division