The tariff classification of men’s swimwear from Vietnam

N243759 July 25, 2013 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6210.40.5050 Ms. Donna Arloro PVH Corp. 200 Madison Avenue New York, NY 10016 RE: The tariff classification of men’s swimwear from Vietnam Dear Ms. Arloro: In your letter dated July 3, 2013, you requested a tariff classification ruling. Your sample will be returned as requested. Styles 45SH000AB and 45SH000CD are men’s swim trunks with a shell made from 100% polyester woven fabric with a visible coating on the inner surface and a mesh support liner. The trunks have a fully elasticized waistband and a drawstring that fully encircles the waist. The garment features no fly front opening, two side seam pockets with mesh linings, and hemmed leg openings. The applicable subheading for styles 45SH000AB and 45SH000CD will be 6210.40.5050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other men’s or boys’ garments: Of man-made fibers: Other: Other. 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 the 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 Fung King Kong at (646) 733-3047. Sincerely, Thomas J. Russo Director National Commodity Specialist Division