CLA-2-61:OT:RR:NC:N3:357
David Evan
Grunfeld, Desiderio, Lebowitz
Silverman & Klestadt LLP
599 Lexington Avenue, Floor 36
New York, NY 10022-7648
RE: The tariff classification of girls’ coated swimsuits from China
Dear Mr. Evan:
In your letter dated July 27, 2022, you requested a tariff classification ruling on behalf of your client, In Mocean Group, Inc. The samples will be returned.
Style 768952 is a girls’ two-piece swimsuit constructed from 84% polyester, 16% spandex knit fabric, which has been lined with a 100% polyester knit fabric. The outer surface of the shell fabric is visibly printed with a microdot foil coating of PVC plastic. The closely spaced foil dots simulate the look of a metallic lamé fabric. The coating does not bear a design. The garment top features a bandeau design, which pulls over the head and secures with elastic straps that fasten around the neck with a slide hook. The garment bottom has a straight waist with high-cut leg-openings.
Style 769996 is a girls’ two-piece swimsuit constructed from 84% polyester, 16% spandex knit fabric, which has been lined with a 100% polyester knit fabric. The outer surface of the shell fabric is visibly printed with a foil coating of PVC plastic which produces a lamé effect. The asymmetrical, double-strap, one-shoulder top pulls over the head and includes an additional one-half-inch strap that adjusts to secure the fit. The bottoms feature a wide waistband in a contrasting color and four-inch sides.
Style 7676098 is a girls’ one-piece swimsuit constructed from 84% polyester, 16% spandex knit fabric, which has been lined with a 100% polyester knit fabric. The outer surface of the shell fabric is printed with a foil coating of PVC plastic. The coating is not visible as the term is defined in the tariff. The garment features a round neckline, a scoop back, and waist cutouts.
In your letter, you state all swimsuits will be imported in girls’ sizes XS to XL (5-18). Generally, girls’ sizes run from 7-16; however, we note the swimsuits are designed for girls and are marketed and sold in girls’ departments or children’s stores.
Consequently, the applicable subheading for styles 768952 and 769996 will be 6113.00.9086, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Other: Other: Other: Women’s or girls’. The rate of duty will be 7.1 percent ad valorem.
The applicable subheading for style 7676098 will be 6112.41.0020, HTSUS, which provides for Track suits, ski-suits and swimwear, knitted or crocheted: Women’s or girls’ swimwear: Of synthetic fibers: Of fabric containing by weight 5 percent or more elastomeric yarn or rubber thread: Girls’. The rate of duty will be 24.9 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6113.00.9086 and 6112.41.0020, 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 subheading 6113.00.9086 and 6112.41.0020, 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, including information on exclusions and their effective dates, 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 Deanna Boldt via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division