United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1992 HQ Rulings > HQ 0950991 - HQ 0951117 > HQ 0951112

Previous Ruling Next Ruling


HQ 951112


March 24, 1992

CLA-2 CO:R:C:T 951112 SK

CATEGORY: CLASSIFICATION

TARIFF NO.: 6211.11.1020

James F. O'Hara
Stein Shostak Shostak & O'Hara
3580 Wilshire Blvd., ste. 1240
Los Angeles, CA 90010-2597

RE: Revocation of Pre-entry Classification 867031 (10/17/91); boys' woven nylon swimwear with knit polyester lining; 6211, HTSUSA; shorts and belt set; GRI 3(b) essential character imparted by shorts; article not unisex youth short; HRL 950210 (9/4/91).

Dear Mr. O'Hara:

This is in response to your letter of January 23, 1992, on behalf of Columbia Sportswear, requesting clarification of the classification status of boys' swimshorts.

We have been asked to review two rulings by Customs which provided contradictory classifications of the subject merchandise. Our analysis of the proper classification follows.

FACTS:

The article at issue is a pair of boys' swimshorts, style number WY8730, constructed from woven nylon with a liner of knit polyester. It has side seam inserted mesh pockets and a rear inserted mesh pocket with a zipper closure. The garment has an elasticized waist through which a belt of nylon webbing has been threaded. The belt has a plastic clasp. The garment will be imported with the belt and sold in that condition. A sample was submitted for our examination.

On October 17, 1991, our Seattle District issued your client Pre-entry Classification Ruling (PC) 867031 which classified the subject merchandise under heading 6204, HTSUSA. Previously this office had issued you Headquarters Ruling Letter (HRL) 950210, dated September 4, 1991, which had classified the same merchandise in adult sizes under heading 6211, HTSUSA.

ISSUE:

What is the proper classification of the submitted article under the HTSUSA?

LAW AND ANALYSIS:

Classification of merchandise under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is in accordance with the General Rules of Interpretation (GRI's) taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes.

In PC 867031, the article at issue was classified under heading 6204, HTSUSA, which provides for, inter alia, women's or girls' shorts. The submitted garment, however, is undoubtedly a boys' style as indicated by the presence of a knit lining and the fact that this garment is intended for swimming and therefore would be inappropriate for a girl without a top. Accordingly, classification under heading 6204, HTSUSA, is incorrect.

In HRL 950210, the identical merchandise in an adult men's style was classified under heading 6211, HTSUSA, which provides for, in pertinent part, men's or boys' swimwear. The article at issue is a boys' swimshort and classification is appropriate under this heading.

The submitted sample has both a swimshort and a belt component, each classifiable under different headings of the Nomenclature. This office is of the opinion that the swimshort component imparts the essential character to this article and therefore classification is proper under heading 6211, HTSUSA. Please refer to HRL 950210 for a complete discussion of the relevant analysis governing classification of this article.

HOLDING:

Style WY8730 is classifiable under subheading 6211.11.1020, HTSUSA, which provides for track suits, ski suits and swimwear; other garments: swimwear: men's or boys': of man-made fibers ... boys'. The applicable rate of duty is 29.6 percent ad valorem and the textile category is 659.

In order to ensure uniformity in Customs' classification of this merchandise and eliminate uncertainty pursuant to section 177.9(d)(1), Customs Regulations (19 CFR 177.9(d)(1)), PC 867031 is revoked effective with the date of this letter, to reflect the above classification and the fact that items imported in separate boxes are not considered as put up in sets for retail sale. If, after your review, you disagree with the legal basis for our decision, we invite you to submit any arguments you might have with respect to this matter. Any submission you wish to make should be received within 30 days of the date of this letter.

This revocation is not retroactive. However, PC 867031 will not be valid for importations of the subject merchandise arriving in the United States after the date of this notice. We recognize that pending transactions may be adversely affected (i.e., merchandise previously ordered and arriving in the United States subsequent to this revocation will be classified accordingly). If it can be shown that you relied on PC 867031 to your detriment, you may apply to this office for relief. However, you should be aware that in some instances involving import restraints, such relief may require separate approvals from other government agencies.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

The designated textile and apparel categories may be subdivided into parts. If so, the visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available we suggest you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service which is updated weekly and is available for inspection at your local Customs office.

Sincerely,

John Durant, Director
Commercial Rulings Division

Previous Ruling Next Ruling

See also: