CLA-2-61:OT:RR:NC:N3:358
Mr. Scott Leonard
HSN
1 HSN Drive
St. Petersburg, FL 33729
RE: The tariff classification of garments from Taiwan
Dear Mr. Leonard:
In your letter, you requested a tariff classification ruling on behalf of your client, Garnet Hill. Your letter was accompanied by six samples. As requested, the samples will be returned to you.
Style 27864, described as a “Ruffle Trimmed Bikini Bottom,” size 6, is a girl’s bikini swim bottom constructed of 75 percent nylon and 25 percent spandex, printed, knit fabric. The swim bottom is fully lined and features a covered elastic waistband, a ruffle at the waist, and elasticized leg openings.
Style 44229, described as a “Short Sleeve Rashguard,” size 6, is a girl’s pullover constructed of 75 percent nylon and 25 percent spandex, printed, knit fabric. The garment features a lined front panel; short, hemmed, raglan sleeves; a crossover neckband; a straight, hemmed bottom; and flatlock stitching on all seams and hems.
Style 27866, described as “Ruched Boyshorts,” size 4, is a girl’s boyshort swim bottom constructed of 75 percent nylon and 25 percent spandex, printed, knit fabric. The swim bottom is fully lined and features a banded elasticized waistband and elasticized leg openings.
Style 33486, described as a “Long Sleeve Swim Tee,” size 4, is a girl’s pullover constructed of 75 percent nylon and 25 percent spandex, printed, knit fabric. The unlined garment features long, raglan, hemmed sleeves; a jewel neckline; a straight, hemmed bottom; and flatlock stitching on all the seams and hems.
Style 44203, described as a “Bikini Bottom,” size 6, is a girl’s bikini swim bottom constructed of 75 percent nylon and 25 percent spandex knit fabric. The swim bottom is fully lined and features a banded elasticized waistband and elasticized leg openings.
Style 44237, described as “Short Sleeve Rashguard,” size 6, is a girl’s knit shirt constructed of 75 percent nylon and 25 percent spandex knit fabric. The unlined garment features short, raglan, hemmed sleeves; a mock neck; princess seams; a straight, hemmed bottom; a full front zipper closure; and flatlock stitching on all but the side seams.
In your letter you state that these garments are part of a “mix and match swimwear collection” and that each item is sold separately. It is your opinion that all of the items, including the rash guards, styles 44229 and 44237, and the swim tee, style 33486, are properly classified as swimwear under subheading 6112.41.0020, HTSUS; we disagree. While use of the rash guards and swim tee at the beach or during swimming related activities is appropriate, we find that the garments’ styling characteristics indicate that they are appropriate for use in a variety of activities unrelated to swimming. Headquarters Ruling (HRL) 961377, dated November 20, 1998, and HRL 960833, dated October 5, 1998, among others, covered similar rash guard pullover garments which were found to be classified outside of the swimwear subheading. As such, the garments are not classifiable as swimwear of 6112, HTSUS.
The applicable subheading for Style 44237 will be 6106.20.2030, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for “Women’s or girls’ blouses or shirts, knitted or crocheted: Of man-made fibers: Other: Girls’: Other.” The rate of duty will be 32 percent ad valorem.
The applicable subheading for Style 44229 and Style 33486 will be 6110.30.3059, HTSUS, which provides for “Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Other: Women’s or girls’: Other.” The rate of duty will be 32 percent ad valorem. The applicable subheading for Style 27864, 27866 and 44203 will be 6112.41.0020, HTSUS, which provides for “Track suits, ski-suits and swimwear, knitted or crocheted: Women’s or girls’ swimwear: Of synthetic fibers: Of fabric containing by weight 5 percent or more elastometeric yarn or rubber thread: Girls’.” The rate of duty will be 24.9 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 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 Kim Wachtel at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division