The tariff classification of swim trunks from Bangladesh

NY L86042 July 5, 2005 CLA-2-62:RR:NC:TA:358 L86042 CATEGORY: Classification TARIFF NO.: 6209.30.3040; 6210.40.5050 John A. Schoenig Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 399 Park Avenue New York, NY 10022-4877 RE: The tariff classification of swim trunks from Bangladesh Dear Mr. Schoenig: In your letter dated June 28, 2005, written on behalf of Bentex Kiddie Corp., you requested a classification ruling. Submitted styles 225050B and 385705U, manufactured from a woven outershell of 100% polyester that is coated on the inner surface by polyurethane, are styled by an elasticized waistband, by a mock, fly opening, by a mock, adjustable drawstring at the front, and by various pockets. As you have requested, the sample garments are being returned. In sizing for infants, the applicable subheading for the submitted styles will be 6209.30.3040, Harmonized Tariff Schedule of the United States (HTS), which provides for babies’ garments…of synthetic fibers; other; other; other; and in sizing for larger boys it will be 6210.40.5050, HTS, which provides for garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907; other…boys’ garments; of man-made fibers; other; other. The duty rates will be 16 and 7.1 percent ad valorem, respectively. You have proposed classification for the infants’ sizes in 6210.40.5050, HTS. The provision is inapplicable in this case because Chapter 62 Note 4(b), HTS, states articles which are classifiable both in (the babies wear) heading 6209 and other headings of the chapter are classified in heading 6209. As the article is classifiable in both headings 6209 and 6210, heading 6209 prevails. The infants’ trunks fall within textile category designation 239 and in larger sizes they fall within 659. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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 Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division