The tariff classification of men’s swimwear from China.

N249882 February 25, 2014 CLA-2-62:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6211.11.1010 Ms. Jessica Kong Paco (China) Garment Ltd. Building B (Rock House), No 9, Yueyang Road Quingdao, China P.C.: 266071 RE: The tariff classification of men’s swimwear from China. Dear Mr. Kong: In your letter dated January 29, 2014, you requested a tariff classification ruling. The sample will be returned to you, as requested. Style OM14309Y/YB is a pair of men’s swim trunks composed of 100% polyester woven fabric. The garment features an elasticized waistband, a simulated front fly, a fully functional drawstring threaded throughout and a laced closure, a slash pocket on both sides, a brief-style mesh liner, a mesh inner coin pocket, a patch pocket on the right rear panel with a flap drainage hole and a hook and loop closure, and hemmed leg openings. The trunks fall above the knee. In your letter, you suggested classification of Style OM14309Y/YB under 6210.50.5039, Harmonized Tariff Schedule of the United States (HTSUS), as garments made up of fabrics of heading 5602, 5603, 5903, 5906, or 5907: having an outer surface impregnated, coated, covered or laminated with rubber or plastic material that completely obscures the underlying fabric. We disagree with your proposed classification. We have examined the garment and it is not considered coated for tariff purposes. The applicable subheading for the Style OM14309Y/YB will be 6211.11.1010, (HTSUS), 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% 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 Rosemarie Hayward at (646) 733-3064. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division