The tariff classification of boys’ swim trunks from Vietnam

N302253 January 28, 2019 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6210.40.5550 David Evan GDLSK 599 Lexington Avenue, 36th FloorNew York, NY 10022 RE: The tariff classification of boys’ swim trunks from Vietnam Dear Mr. Evan: In your letter dated December 5, 2018, you requested a tariff classification on behalf of your client, Haddad Brands. The sample will be returned under separate cover. Style 8898 is a pair of boys’ swim trunks constructed from 100% polyester, woven fabric visibly coated with polyurethane on the inner surface. The garment features an elasticized waistband through which a drawstring has been threaded; a brief-style, mesh liner; a rear pocket with hook and loop closure and a drainage grommet; and hemmed leg openings.The applicable subheading for style 8898 will be 6210.40.5550, 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: Other: 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 https://hts.usitc.gov/current. 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 Deanna Boldt via email at deanna.m.boldt@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division