Tariff classification of a woman's bathing suit; heading 6112

HQ 956132 May 31, 1994 CLA-2 CO:R:C:T 956132 CATEGORY: Classification TARIFF NO.: 6112.41.0010 Ms. Cindy Leonard Calston Industries Inc. 320 Attwell Dr. Rexdale, Ontario, Canada M9W 5B7 RE: Tariff classification of a woman's bathing suit; heading 6112 Dear Ms. Leonard: This is in response to your letter of March 1, 1994, in which you requested the tariff classification of women's swimwear from Canada under the Harmonized Tariff Schedule of the United States (HTSUS). A sample of the article was submitted for our examination. In addition, you inquired as to whether the name of the manufacturer may be used in lieu of a registered identification number. FACTS: The sample is described as a "Hipsfree Bikini". It has a strapless knit bandeau top and a knit bikini bottom. The fabric of the bottom is stretched over an epoxy coated hard drawn steel form that serves to outline the bottom shape of the bikini. The outer fabric of both the top and bottom is 86% nylon and 14% spandex. The liner is made of 90% nylon and 10% spandex. The swimwear will be purchased by consumers through print or television media and by distributers and/or retailers who will offer the bikinis for sale through their networks. ISSUE: What is the tariff classification of the women's bikini? LAW AND ANALYSIS: The classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI's may be applied, taken in order. Heading 6112, HTSUS, provides for "[t]rack suits, ski-suits and swimwear, knitted or crocheted." As the instant article is considered swimwear and it is made of knitted fabric, it is classifiable in this heading. Based on the bikini's fabric makeup, it is classifiable in subheading 6112.41.0010, HTSUS, which provides for "[t]rack suits, ski-suits and swimwear, knitted or crocheted: [w]omen's or girls' swimwear: [o]f synthetic fibers: [o]f fabric containing by weight 5 percent or more elastomeric yarn or rubber thread: [w]omen's." In addition, noting rule 16(a)(2) of the Textile Fiber Products Identification Act, the name of the manufacturer may be used in lieu of a registered identification number. HOLDING: The Hipsfree Bikini is classifiable in subheading 6112.41.0010, HTSUS, which provides for "[t]rack suits, ski-suits and swimwear, knitted or crocheted: [w]omen's or girls' swimwear: [o]f synthetic fibers: [o]f fabric containing by weight 5 percent or more elastomeric yarn or rubber thread: [w]omen's." The rate of duty is 26.5% ad valorem. In the event that you wish to obtain an advance ruling concerning the eligibility of the subject merchandise for preferential tariff treatment under the North American Free Trade Agreement (NAFTA), you may submit your request in accordance with 19 CFR 181. Specifically, pursuant to 19 CFR 181.93(b), in your ruling request you must include (1) the name and addresses of all interested parties; (2) the name of the port through which the merchandise will be imported; (3) a complete description of all processing operations performed in NAFTA countries (including amount or percentage of material which originates from a non-NAFTA country and is used in the processing of merchandise); and (4) whether the goods are the subject of a pending or (completed) Customs transaction and, if so, which U.S. Customs office is concerned. In addition, if you decide to seek an advance ruling request, you should submit a sample of the garment. Based upon international textile trade agreements, products of Canada have no visa/quota re quirements. Sincerely, John Durant, Director Commercial Rulings Division