Tariff classification of certain men's cotton swimwear

HQ 081622 April 29, 1988 CLA-2:CO:R:C:G 081622 PAM 826842 CATEGORY: Classification TARIFF NO.: 6211.11.2010 Ms. Diana Incivilito Warnaco Sourcing 485 7th Avenue, 14th Floor New York, New York 10018 RE: Tariff classification of certain men's cotton swimwear Dear Ms. Incivilito: This is in response to your letter of December 1, 1987, in which you request a tariff classification ruling on certain men's cotton swimwear from Taiwan. ISSUE: Are the sample garments classified as swimwear or shorts for tariff purposes. FACTS: Three samples were submitted for classification (styles FP02, FP04, and FP08). Each sample garment consists of a 100 percent woven cotton shell with an elastic waistband through which a drawstring is threaded, a knitted nylon liner and two side seam inserted pockets. Each sample is also ornamented with an embroi- dered Christian Dior logo on the left leg. This logo consists of the letters "CD" made from yellow thread above a blue, white, and red emblem that measures 3/4" by 1/4". LAW AND ANALYSIS: A recent court opinion defined swimwear as a garment which has an elasticized waistband with a drawstring, and a liner of nylon tricot, designed and used for swimming. Hampco Apparel, Inc. v. United States, Slip Op. 88-12 (Ct. Int'l Trade, decided January 28, 1988). In Headquarters Ruling Letter 081447 of March -2- 21, 1988, we determined that garments similar to those discussed in Hampco which are designed and constructed for swimming and possess both an elasticized waistband through which a drawstring is threaded and a lightweight nylon tricot liner will be treated as swimwear for tariff purposes. We decide whether or not a gar- ment is designed and constructed for swimming from the appearance of that garment. If Customs is unable to determine whether a garment is designed and constructed for swimming from its appear- ance, evidence of the way in which a garment has been designed, manufactured, marketed, or advertised, the way in which a man- ufacturer or importer intended a garment to be used, and the way in which a garment is chiefly used will be considered in order to facilitate our inquiry into the primary function of that garment. In this instance, the samples meet all of the requirements enunciated in Hampco, and must be classified as swimwear. The appearance of these garments indicates that they are designed and constructed for swimming, and the requisite physical characteris- tics are present in every sample. HOLDING: For the reasons stated above, styles FP02, FP04, and FP08 are all classified under subheading 6211.11.2010 of the HTSUSA, which provide for men's swimwear, of cotton, dutiable at the rate of 8 percent ad valorem, with textile and apparel category 359. This classification represents the present position of the Customs Service regarding the dutiable status of the merchandise under the proposed HTSUSA. If there are changes before enactment this advice may not continue to be applicable. The applicable item number from the Tariff Schedules of the United States Annotated for these garments is the provision for men's or boys' wearing apparel, ornamented, of cotton, in item 381.0890, dutiable at the rate of 14 percent ad valorem. Textile and apparel category 359 applies to merchandise covered by this item number. Sincerely, John Durant Acting Director Commercial Rulings Division 6cc: Area Director, New York Seaport 1cc: Area Director, Newark 1cc: Department of Commerce 1cc: John Durant PAMartin: