The tariff classification of a boys’ knit rash guard top from Thailand.

NY K80685 December 4, 2003 CLA-2-61:RR:NC:TA:N3:356 K80685 CATEGORY: Classification TARIFF NO.: 6110.30.3050 Ms. Fifi Pudjijanto Gap, Inc. 345 Spear Street San Francisco, CA 94105 RE: The tariff classification of a boys’ knit rash guard top from Thailand. Dear Ms. Pujijanto: In your letter dated November 10, 2003, you requested a tariff classification ruling. As requested, your sample will be returned. Style 236672 (contrast stitch solid rash guard) is a boys’ pullover garment constructed from 80 percent nylon, 20 percent spandex finely knit fabric that measures 48 stitches per two centimeters counted in the horizontal direction. Style 236672 features a self-fabric mock turtleneck; short, hemmed, raglan sleeves; a screen printed logo on the center chest and on the left arm; and a straight, hemmed bottom. You have stated that style 236672 is intended to be worn as a swim shirt providing “plenty of coverage for more fun in the sun.” Protection against the sun is not commonly recognized as a primary design feature of garments intended to be principally sold as swimwear. Headquarters ruling 955009, dated November 23, 1999, discusses this at length, concluding that swimwear describes garments used for swimming, and not just garments related to water based activities. Consequently, the applicable subheading for Style 236672 will be 6110.30.3050, Harmonized Tariff Schedule of the United States, (HTS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: men’s or boys’. The rate of duty is 32.2 per cent ad valorem. Effective January 1, 2004, the rate of duty will be 32 per cent ad valorem. Style 236672 falls within textile category designation 638. Based upon international textile trade agreements, products of Thailand are subject to visa requirements and quota restraints. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter 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 this ruling, contact National Import Specialist Mary Ryan at 646-733-3271. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division