CLA-2-62:OT:RR:NC:N3:357
Mr. Chris Mury
Jagro Customs Brokers Inc.
486 Sunrise Highway
Rockville Centre, NY 11570
RE: The tariff classification of men’s swim trunks from China
Dear Mr. Mury:
In your letter dated March 26, 2019, you requested a tariff classification ruling for your client, Rainbow Bridge Enterprises Ltd. Per your request, the samples will be returned.
Style A, black with pineapples, is a pair of men’s swim trunks constructed from 100% polyester, woven fabric visibly coated with polyurethane on the inner surface. The garment features a fully functional drawstring threaded through an elasticized waistband; a brief-style, mesh liner; a back pocket with a drainage grommet; and hemmed leg openings.
Style B, red and white stripes with ducks, is a pair of men’s swim trunks constructed from 100% polyester, woven fabric. The garment features a fully functional drawstring threaded through an elasticized waistband; a brief-style, mesh liner; a back pocket with a drainage grommet; and hemmed leg openings.
The applicable subheading for style A will be 6210.40.5550, Harmonized Tariff Schedule of the United States (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. The rate of duty will be 7.1 percent ad valorem.
The applicable subheading for Style B 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 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 Deanna Boldt via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division