The tariff classification of men’s swimwear from Vietnam.

N246438 September 25, 2013 CLA-2-61:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6211.11.1010 Ms. Deana Ferron PVH 200 Madison Avenue 14th Floor New York, NY 10016 RE: The tariff classification of men’s swimwear from Vietnam. Dear Ms. Ferron: This replaces Ruling Number N245348, dated September 4, 2013, which contained an error in the fabric description. The fabric for the swimsuit was described as knit, however, the garment is constructed of woven fabric. A complete corrected ruling follows. In your letter dated August 5, 2013, you requested a tariff classification ruling. Your samples are being returned, as requested. Style 7300169 is a pair of men’s swimsuit bottoms. The swimsuit is composed of 90% polyester and 10% spandex woven fabric. They feature: a fully functional drawstring threaded throughout an elasticized waistband and elasticized leg openings. Style 7300171 is a pair of men’s swimsuit bottoms. The swimsuit is composed of 90% polyester and 10% woven fabric. They feature: a fully functional drawstring threaded throughout an elasticized waistband and elasticized leg openings. The applicable subheading for Style 7300169 and 7300171 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 duty rate is 27.8% 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 Rosemarie Hayward at (646) 733-3064. Sincerely, Myles B. Harmon Acting Director National Commodity Specialist Division