CLA-2-62:OT:RR:NC:N3:348
Mr. Arash Raminfar
Clearpoint International Group
1111 Corporate Center Dr
Monterey park, CA 91754
RE: The tariff classification of swim shorts from China
Dear Mr. Raminfar
In your letter dated January 18, 2022, you requested a tariff classification ruling. The sample will be retained by our office. The submitted sample, Style MB117157, is a men’s swim short. It 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 drainage eyelet, and hemmed leg openings.
You state that the inner surface of the fabric is coated with polyurethane material, however, the fabric is not considered coated for tariff classification purposes.
In addition, you state that the shorts meet the water resistant requirements described in Additional U.S. Note 2 to Chapter 62, Harmonized Tariff Schedule of the United States (HTSUS). Please be advised that the garment cannot be classified as water resistant because there are no water resistant subheadings for shorts in the tariff.
The applicable subheading for Style MB117157 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 will be 27.8% 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 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 6211.11.1010, 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