The tariff classification of men’s coated swim trunks from Bangladesh

N183427 September 23, 2011 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6210.40.5050 Ms. Regina White LF USA, Inc. 1359 Broadway New York, NY 10018 RE: The tariff classification of men’s coated swim trunks from Bangladesh Dear Ms. White: In your letter dated September 2, 2011, you requested a tariff classification ruling. You submitted two samples and several swatches representing different colors and print designs on the outer surface for style OM12101Y/YB, which is a pair of men’s swim trunks made from a woven 100% polyester fabric with a visible polyurethane coating on the inner surface. It has a fully elasticized waistband containing a tunnel drawstring encircling the waist, tabs with grommets in the front, through which the drawstring is threaded, a fake fly, a mesh support liner and interior key pocket, two side seam pockets with mesh linings and patch pockets with hook-and-loop secured flaps and drain holes on the thighs. The samples consist of a black suit with white trim, a navy blue suit with a white floral print and swatches in solid blue, solid red, a camouflage brown and a green with a white floral print. The applicable subheading for style OM12101Y/YB in all of these fabrics will be 6210.40.5050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s or boys’ garments made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907, of man-made fibers. The rate of duty will be 7.1 percent 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/. 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 William Raftery at (646) 733-3047. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division