The tariff classification of girl’s knit rash guard pullover and shorts set from Bangladesh

NY M85269 July 28, 2006 CLA-2-61:RR:NC:TA:N3:358 M85269 CATEGORY: Classification TARIFF NO.: 6104.63.2060; 6110.30.3059 Ms. Patricia Kittel Target Customs Brokers, Inc. 33 South 6th Street Mail Stop-3315 Minneapolis, MN 55402 RE: The tariff classification of girl’s knit rash guard pullover and shorts set from Bangladesh Dear Ms. Kittel: In your letter dated July 11, 2006, you requested a tariff classification ruling. Your sample is being retained for reference purposes. Style #1G/TG is described as a girl’s rashguard/sunguard swimsuit shirt and short set. The garments are made of 89% polyester, 11% spandex, finely knit jersey fabric. The short sleeve pullover shirt has a stand-up collar band, hemmed, raglan sleeves, a hemmed bottom, and an all-over Minnie Mouse ™ screen print design on the sleeves and collar band. The pull-on boxer style shorts have a wide covered elastic waistband, a full nylon liner and an all-over Minnie Mouse ™ screen print design on the shorts body except for the waistband. You state that Style #1G/TG “is intended to be used as a swimsuit that provides sun/uv ray protection.” Protection against the sun is not commonly recognized as a primary design feature of garments intended to be principally sold as swimwear. Headquarters ruling 961337, dated November 20, 1998, and Headquarters ruling 955009, dated November 23, 1999, among others, discuss this issue at length, concluding that swimwear describes garments used for swimming, and not just garments related to water based activities. The applicable subheading for the Style #1G/TG pullover will be 6110.30.3059, Harmonized Tariff Schedule of the United States, (HTS), which provides for pullovers and similar articles, knitted or crocheted, of man-made fibers, other, other, women’s or girls’, other. The rate of duty is 32 per cent ad valorem. The applicable subheading for the Style #1G/TG shorts will be 6104.63.2060, Harmonized Tariff Schedule of the United States, (HTS), which provides for trousers and shorts (other than swimwear), knitted or crocheted, of synthetic fibers, other, other, shorts, girls’, other. The rate of duty is 28.2 per cent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. The pullover of this style falls within textile category designation 639. The shorts of this style fall within textile category designation 648. 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 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 Bruce Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division