The tariff classification of a boy’s swim trunk from Bangladesh

N304062 May 22, 2019 CLA-2-62:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6211.11.1020 Ms. Elizabeth McGuffin Dollar General Corp. 100 Mission Ridge Goodlettsville, TN 37072 RE: The tariff classification of a boy’s swim trunk from Bangladesh Dear Ms. McGuffin: In your letter dated April 23, 2019, you requested a tariff classification ruling. The sample will be returned to you under separate cover. “Sample D” is a boy’s swim trunk constructed from 100 percent polyester woven fabric. The trunks feature a fully functional drawstring threaded throughout an elasticized waistband, a lightweight inner lining composed of 65 percent polyester and 35 percent cotton knit fabric, and a sidepocket with a grommet for drainage. You state that this garment will be offered in boy’s sizes 2T-4T and 4/5-16/18. In your letter, you suggest that the swim trunks are classified under 6210.40, Harmonized Tarriff Schedule of the United States, (HTSUS); however, the plastic coating is not visible as that term is defined in the tariff. Therefore, 6210.40, HTSUS, does not apply. The applicable subheading for Sample D 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 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 Michael Capanna at michael.s.capanna@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division