CLA-2-62:OT:RR:NC:N3:348
Eileen Family
GEODIS Trade Consultants
The Navy Yard
5101 S. Broad Street
Philadelphia, PA 19112-1404
RE: The tariff classification of a men’s swimsuit from an unknown country
Dear Ms. Family:
In your letter dated October 8, 2018, you requested, on behalf of your client A & H Sportswear Co. Inc., a tariff classification ruling. The sample will be returned under separate cover.
Style 781800 is a men’s swimsuit bottom. The swimsuit is composed of 90% polyester, 10% spandex 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 mesh liners; a back pocket with mesh liner secured with a zippered closure; and hemmed leg openings.
In your letter, you suggest that the swim shorts should be classified under 6210.40.5550 or 6210.40.3500, Harmonized Tariff Schedule of the United States (HTSUS); however, the plastic coating is not visible as that term is defined in the tariff. Therefore, neither 6210.40.5550 nor 6210.40.3500, HTSUS, applies.
The applicable subheading for style 781800 will be 6211.11.1010, 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.
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 the 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