The tariff classification of men’s and boys’ swimwear from Bangladesh and Vietnam

N094585 March 3, 2010 CLA-2-62:OT:RR:NC:TA:348 CATEGORY: Classification TARIFF NO.: 6211.11.1010; 6211.11.1020 Mr. Jeffrey Walton Sears Holding Corporation 3333 Beverly Road, A3-369B Hoffman Estates, IL 60179 RE: The tariff classification of men’s and boys’ swimwear from Bangladesh and Vietnam Dear Mr. Walton: In your letter dated February 4, 2010, you requested a tariff classification ruling. The samples are being returned to you as requested. Item MU0JB23058YM is a pair of men’s woven swim shorts composed of 100% polyester. It features a partially elasticized waistband, a mesh support liner with a hook and loop closure coin pocket, hemmed leg openings, a front fly with hook and loop closure and two tabs at the center front waistband with four grommets and a laced closure. The shorts fall above the knee and have a pocket on the front right leg which features a flap with hook and loop closures. Item MU0IS23046MM is a pair of men’s woven swim shorts composed of 100% polyester. The shorts fall above the knee and feature a fully elasticized waistband, a mesh support liner with a hook and loop closure coin pocket, hemmed leg openings, and two tabs at the center front waistband with four grommets and a laced closure. The left rear of this garment contains a patch pocket with a drainage hole. Item BU0JB96304BB is a pair of boys’ woven swim shorts composed of 100% polyester. The shorts fall above or to the knee and feature a partially elasticized waistband, a mesh support liner with coin pocket, hemmed leg openings, and two tabs at the center front waistband with four grommets and a laced closure. The right rear of this garment contains a pocket with a hook and loop closure flap and a drainage hole. The applicable subheading for items MU0JB23058YM and MU0IS23046MM will be 6211.11.1010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for track suits, ski-suits and swimwear; other garments: swimwear: men’s or boys’: of man-made fibers, men’s. The rate of duty will be 27.8%. The applicable subheading for item BU0JB96304BB will be 6211.11.1020, HTSUS, which provides for track suits, ski-suits and swimwear; other garments: swimwear: men’s or boys’: of man-made fibers, boys’. The rate of duty will be 27.8%. 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/. 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 Rosemarie Hayward at (646) 733-3064. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division