CLA-2-62:OT:RR:NC:N3:356
Ms. Irene Chan
CHL Customs House Broker
9133 S. La Cienega Boulevard
Suite 120
Inglewood, CA 90301
RE: The tariff classification of men’s swimwear and shorts from China
Dear Ms. Chan:
In your letter dated September 26, 2018, you requested a tariff classification ruling on behalf of your client, Maui & Sons. Your samples are being returned.
Style MBS1012 is a men’s swimsuit bottom. The swimsuit is composed of 100% polyester woven fabric. The garment falls above the knee and features a fully functional drawstring threaded throughout an elasticized waistband, a brief-style mesh liner, two side pockets with mesh liners, a back pocket with a mesh liner, and hemmed leg openings.
Style MBS1013 is a pair of men’s shorts constructed from 100% polyester woven fabric. The garment falls above the knee and features a tunnel elastic waistband with an outside drawstring, side seam pockets with mesh pocket bags, a right rear pocket with a mesh pocket bag, and hemmed leg openings.
In your submission, reference is made to Style MBS1013 as swim shorts. In Hampco Apparel, Inc. v. United States, Slip Op. 88-12 (January 28, 1988), the Court of International Trade stated that three factors must be present if a garment is to be considered swimwear for tariff purposes: (1) the garment has an elasticized waistband through which a drawstring is threaded; (2) the garment has an inner lining of lightweight material; and (3) the garment is designed and constructed for swimming. From a physical examination of the samples, it is clear that the men’s shorts do not meet the second requirement of Hampco; that is, the garment does not have an inner brief lining.
In addition, you submitted a water resistance test report for Style MBS1013. Please note that this garment cannot be classified as water resistant because there is no provision in the tariff for water resistant shorts.
The applicable subheading for Style MBS1012 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 will be 27.8% ad valorem.
The applicable subheading for Style MBS1013 will be 6203.43.9030, HTSUS, which provides for: Men’s or boys’…Trousers, bib and brace overalls, breeches and shorts (other than swimwear): Of synthetic fibers: Other: Other: Other: Other: Other: Other: Shorts: Men’s. The rate of duty will be 27.9% ad valorem.
We note that the submitted samples are not marked with acceptable country of origin marking in satisfaction of the marking requirements of 19 U.S.C. 1304 and 19 CFR Part 134. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the United States shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the United States the English name of the country of origin of the article. As provided in section 134.41(b), Customs Regulations (19 CFR 134.41 (b)), the country of origin marking is considered conspicuous if the ultimate purchaser in the United States is able to find the marking easily and read it without strain.
In Treausry Decision (T.D.) 71-264(3), Customs ruled that trousers, slacks, jeans, and similar items must be marked by means of a permanent label affixed in a conspicuous location on the garment, such as the inside of the waistband.
Textile fiber products imported into the United States must also be labeled in accordance with the Textile Fiber Products Identification Act (15 USC 70 through 70k) and the rules promulgated thereunder by the Federal Trade Commission. We suggest you contact the Federal Trade Commission, Division of Enforcement, 600 Pennsylvania Avenue, N.W., Washington, D.C. 20580 for advice concerning the requirements of this Act. Information may also be obtained at the Federal Trade Commission website, www.ftc.gov.
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 Maryalice Nowak at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division