The tariff classification of boy’s swim trunks from Taiwan.

N225018 July 18, 2012 CLA-2-62:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6211.11.1020 Ms. Regina White-Santiago The Children’s Place Services Company, LLC 500 Plaza Drive Secaucus, NJ 07094 RE: The tariff classification of boy’s swim trunks from Taiwan. Dear Ms. White-Santiago: In your letter dated June 29, 2012, you requested a tariff classification ruling. As requested, the samples will be returned to you. You have submitted four samples that represent two styles in sizes 2T and boys’ Medium. Style SF-5432-7 is a swim short made from 100% polyester woven twill printed fabric that has a diagonal bias geometric design and a layer of polyurethane coating on the inner surface that is not visible to the naked eye. The garment has a fully elasticized waistband with a functional drawstring that ties internally at the front, a faux zipper placket and a full mesh liner. Style SF-5432-1 is a swim short made from 100% polyester woven twill printed fabric that has an all-over ocean and shark design and a layer of polyurethane coating on the inner surface that is not visible to the naked eye. The garment has a fully elasticized waistband with a functional drawstring that ties internally at the front, a faux zipper placket and a full mesh liner. It is your opinion that both styles are classified as visibly coated swim trunks under heading 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, Note 2 to Chapter 59, HTSUSA, must be complied with. That note provides, in pertinent part that Heading 5903 applies to: Note 2 to Chapter 59, Harmonized Tariff Schedule of the United States, (HTS), defines the scope of heading 5903, under which textile fabrics which are coated, covered, impregnated, or laminated with plastics are classifiable. In addition, it provides guidance on the classification of combinations of textile and plastics. Note 2 states in part that heading 5903, HTS, applies to: (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; (2) Products which cannot, without fracturing, be bent manually around a cylinder of a diameter of 7 mm, at a temperature between 15 C and 30 C (usually chapter 39) (3) Products in which the textile fabric is either completely embedded in plastics or entirely coated or covered on both sides with such material, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of color (chapter 39); Since the coating on this fabric is not visible to the naked eye except for a change in color, it is not considered a coated fabric for the purposes of classification in heading 5903, HTSUS. The applicable subheading for Styles SF-5432-7 and SF-5432-1 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 Bruce Kirschner at (646) 733-3048. Sincerely, Thomas J. Russo Director National Commodity Specialist Division