The tariff classification of men’s swimwear from unknown origin.

N191803 December 2, 2011 CLA-2-62:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6211.11.1010 Ms. Jessica Day ASA Brokers 18220 80th PL. S. Kent, WA 98032 RE: The tariff classification of men’s swimwear from unknown origin. Dear Ms. Day: In your letter dated August 24, 2011, on behalf of your client Firefly Capital, you requested a tariff classification ruling. The sample is being returned as requested. Item MS2/MS9 is a pair of men’s woven swim shorts composed of 100% polyester. The shorts fall above the knee and feature an elasticized waistband with a full around interior drawstring; a mesh support liner; hemmed leg openings; 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. You suggest classification of the socks under subheading 6210.40.5050, of the Harmonized Tariff Schedule of the United States, (HTSUS). We disagree with your proposed classification. Heading 6210 provides for "Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907". Heading 5903 provides for textile fabrics impregnated, coated, covered, or laminated with plastics. However, in order to determine the applicability of that heading to a particular fabric it must comply with Note 2 to Chapter 59, HTSUS. This note provides, in pertinent part: (a) Textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square meter and whatever the nature of the plastic material (compact or cellular), other than: (1) Fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually chapters 50 to 55, 58 or 60): for the purposes of this provision, no account should be taken of any resulting change in color; Since the coating on this fabric is not visible to the naked eye, it is not considered a coated fabric for the purposes of classification in heading 5903, HTSUS. The applicable subheading for item MS2/MS9 will be 6211.11.1010, HTUS, 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%. 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