CLA-2-62:OT:RR:NC:N3:348
Mr. Chris Mury
Jagro Customs Brokers Inc.
300 Connell Drive, Suite 2000
Berkeley Heights, NJ 07922
RE: The tariff classification of men’s swim trunks from China
Dear Mr. Mury:
In your letter dated January 24, 2020, you requested a tariff classification ruling on behalf of your client, Rainbow Bridge Enterprises Ltd. The sample will be returned under separate cover.
Style MB118929, 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; slash pockets on both sides with mesh drainage, a rear pocket with a hook and loop closure and a drainage grommet; and hemmed leg openings.
You also stated in your letter, Style MB118929 has a coating applied to the fabric and is water resistant. We have examined the garment and it is not considered coated for tariff purposes. In addition, this type of garment is not eligible for classification in the water resistant provisions. The applicable subheading for Style MB118929 will be 6211.11.1010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: rack 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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 6211.11.1010, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheadings 6211.11.1010, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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