CLA-2-61:OT:RR:NC:N3:358
Ms. Deana Ferron
Phillips Van Heusen Corp.
200 Madison Avenue 8th floor
New York, NY 10016
RE: The tariff classification of boy’s knit swimwear from Mexico.
Dear Ms. Ferron:
In your letter dated June 27, 2013, you requested a tariff classification ruling. As requested, the sample will be returned to you.
The submitted sample, Style #7475114Z is a boy’s “Learn to Swim Jammer” constructed of 80% nylon, 20% Elastane knit fabric. The swimsuit has an elasticized waist with an internal drawstring, a mesh liner in the front crotch area, a heat seal logo on the right leg, coverage to above the knees and elasticized fabric at the leg openings. The item is imported in boy’s sizes 4 – 10 and designed, marketed and sold as swimwear.
The applicable subheading for the Style#7475114Z will be 6112.31.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for track suits, ski-suits and swimwear, knitted or crocheted: men’s or boys’ swimwear: of synthetic fibers, boys’. The rate of duty will be 25.9 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