CLA-2-62:OT:RR:NC:N3:348
Ms. April Yost
KHQ Investment LLC
620 S Elm Street
Greensboro, NC 27406
RE: The tariff classification of boys’ swimsuit from Bangladesh, Cambodia, China
Dear Ms. Yost:
In your letter dated June 9, 2021, you requested a tariff classification ruling. The sample is being retained by this office.
The submitted sample, Style TBSFK03B, is a pair of boys’ swimsuit bottom. The swimsuit is composed of 100% polyester woven fabric. They feature: a fully functional drawstring threaded throughout an elasticized waistband; a brief-style mesh liner; two side pockets with mesh liners; a back pocket with grommet; and hemmed leg openings. Samples were not provided for Styles TBSFK00B, TBSFK01B, TBSFK02B and TBSFK04B, however, you state they will be constructed exactly like Style TBSFK03B except for the color of the garment.
In your letter you suggest classification 6210.40.5550, Harmonized Tariff Schedule of the United States (HTSUS). We disagree. The coating, on the swimsuit, is not visible as the term is defined in Note 2 to Chapter 59, HTSUS, so heading 6210 is not applicable.
The applicable subheading for all styles will be 6211.11.1020, HTSUS, which provides for track suits, ski-suits and swimwear, other garments: swimwear: men’s or boys’: of man-made fibers: boys’. The duty rate is 27.8% ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 6211.11.1020, HTSUS, unless specifically excluded, are subject to an additional 7.5 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 6211.11.1020, 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