CLA-2-62:OT:RR:NC:N3:358
Karen Wilder
Gymboree Manufacturing, Inc.
500 Howard Street
San Francisco, CA 94105
RE: The tariff classification of boy’s swim trunks from Vietnam.
Dear Ms. Wilder:
In your letter dated January 17, 2012, you requested a tariff classification ruling. As requested, the samples will be returned to you.
You have submitted three samples. PO#823538 (fish print) is a swim short made from 100% polyester woven printed fabric with a visible layer of polyurethane coating on the inner surface. The garment has a fully elasticized waistband with a functional drawstring that ties internally at the center front, two side slash pockets with mesh insert and a mesh liner.
PO#823539 (surf crew print) is a swim short made from 100% polyester woven printed fabric with a visible layer of polyurethane coating on the inner surface. The garment has a fully elasticized waistband with a functional drawstring that ties internally at the center front, two side slash pockets with mesh insert and a mesh liner.
PO#823536 (geometric print) is a swim short made from 100% polyester woven printed fabric with a visible layer of polyurethane coating on the inner surface. The garment has a fully elasticized waistband with a functional drawstring that ties internally at the center front, a left side patch flapped pocket secured with a hook and loop closure and a mesh liner.
The applicable subheading for PO#s 823538, 823539 and 823536 will be 6210.40.5050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for garments made up of fabrics of heading 5602, 5603, 5903, 5906, or 5907: other men’s or boys’ garments: of man-made fibers: other: other: other . The rate of duty will be 7.1 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/.
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,
Thomas J. Russo
Director
National Commodity Specialist Division