CLA-2-61:OT:RR:NC:N3:348
Ms. Linda S. Drenning
Mizuno USA, Inc.
4925 Avalon Ridge Parkway
Norcross, GA 30071
RE: The tariff classification of a swimsuit from China
Dear Ms. Drenning:
In your letter dated March 31, 2017, you requested a tariff classification ruling. The sample will be returned to you under separate cover.
Style 570001,“GX Sonic ?” is a man’s swimsuit bottom. Although you state that the swimsuit is constructed of 67% nylon, 33% polyurethane woven fabric, upon examination it was determined that the fabric is actually of knit construction. The swimsuit is thigh-length and features: a fully functional drawstring threaded throughout an elasticized waistband; elasticized leg openings; taped inner seams and silicon gripper strips at each leg opening.
In your letter, you suggested classification under subheading 6210.40.5550, Harmonized Tariff Schedule of the United States (HTSUS), which provides for garments madeup 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. We have examined the garment and it is not considered coated for tariff purposes.
The applicable subheading for Style 570001 will be 6112.31.0010, HTSUS, which provides for track suits, ski-suits and swimwear, knitted or crocheted: men’s or boys’ swimwear: of synthetic fibers: men’s. The duty rate 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 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