Tariff classification of certain men's cotton swimwear

HQ 081992 May 16, 1988 CLA-2:CO:R:C:G 081992 PAM 827672 CATEGORY: Classification TARIFF NO.: 6211.11.2010 Ms. Donna L. Shira Sharretts, Paley, Carter & Blauvelt, P.C. Eighty Broad Street New York, New York 10004 RE: Tariff classification of certain men's cotton swimwear Dear Ms. Shira: This is in response to your letter of January 13, 1988, in which you request a tariff classification ruling on certain men's cotton swimwear from India. ISSUE: Is the sample garment classified as swimwear or shorts for tariff purposes? FACTS: One sample garment (style SW-1) was submitted for our analysis. The sample garment consists of a 100 percent woven cotton shell with an elastic waistband through which a drawstring is threaded, a knitted liner of man-made fiber, an inserted coin/key pocket made from the same material as the liner, and two side slash pockets. 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 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 -2- 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 sample meets all of the requirements enunciated in Hampco, and must be classified as swimwear. The appearance of this garment indicates that it is designed and con- structed for swimming, and the requisite physical characteristics are also present. CONCLUSION: For the reasons stated above, style SW-1 is 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 classifica- tion represents the present position of the Customs Service re- garding 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 this garment is the provision for men's or boys' wearing apparel, not ornamented, of cotton, in item 381.6585, dutiable at the rate of 8 percent ad valorem. Textile and apparel category 359 applies to merchandise covered by this item number. Your merchandise is being returned under separate cover. 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: