CLA-2-62:OT:RR:NC:N3:348
Mr. Troy Clarke
CBT International, Inc.
249 East Ocean Blvd., Suite 650
Long Beach, CA 90802
RE: The tariff classification of a swimsuit from China or Bangladesh
Dear Mr. Clarke:
In your letter dated September 22, 2017, you requested a tariff classification ruling on behalf of your client NPB Company, Inc. The sample will be returned to you under separate cover.
Style # K is a pair of men’s swimsuit bottoms. The swimsuit is composed of 100% polyester woven fabric. They are thigh-length and feature: a fully functional drawstring threaded throughout an elasticized waistband; a brief-style mesh liner; two side pockets with grommets and secured by hook and loop closures; an inside small partial mesh pocket secured with a hook and loop closure; and hemmed leg openings.
The applicable subheading for this style will be 6211.11.1010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for track suits, ski-suits and swimwear, other garments: swimwear: men’s or boys’: of man-made fibers: men’s. The duty rate is 27.8% ad valorem.
In your letter, you suggest the swimsuit bottoms are classified under subheading 6210.40.5550, HTSUS, which provides for garments made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907, other men's or boys' garments, other, of man-made fibers, other, other. We disagree with your proposed classification. Although you state in your letter that the garment is coated with polyurethane, we have examined the garment fabric, and find that it doesn’t meet the tariff definition of coated in Note 2 to Chapter 59, HTSUS.
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 https://hts.usitc.gov/current.
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 via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division