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NY N005090




January 10, 2007

CLA-2-62:RR:NC:TA:358

CATEGORY: CLASSIFICATION

TARIFF NO.: 6112.41.0020; 6211.11.1020; 6307.90.9889

Ms. Carolyn Malina
Lands’ End, Inc.
Location #22-290
Dodgeville, WI 53595

RE: The tariff classification of boy’s and girl’s swimwear and swim vests from China

Dear Ms. Malina:

In your letter dated December 22, 2006 you requested a classification ruling.

Submitted style 191760 is described as a “Little girl floatie swimsuit.” It is a girl’s two-piece swimsuit and separate, detachable swim vest. The vest has a full front zipper opening, elasticized fabric at the waist and armhole openings and four polyurethane foam floats, two in the front, and two in the back. The foam inserts are not removable. The vest attaches to both sides of the swimsuit panty by means of plastic clips. The swimsuit and vest are made of the same knit fabric that is 80% nylon, 20% spandex. The style is sized for girls 2T-4t and 4-8.

Submitted style 215730 is described, as a “Little boys floatie swim suit.” It is a boy’s swim trunk and separate, detachable swim vest. The vest has a full front zipper opening, elasticized fabric at the waist and armhole openings and four polyurethane foam floats, two in the front, and two in the back. The foam inserts are not removable. The vest attaches to both sides of the swim trunks, by means of plastic clips. The swim trunks are made of woven nylon fabric. The vest is made of knit fabric that is 80% nylon, 20% spandex. The swim trunks have a full mesh liner, a fully elasticized waistband and a functional interior drawstring that secures at the front. The style is sized for boys 2T-4T.

The swimsuits and swim vests are designed to be worn separately or together and constitute separate articles of commerce. They are not an entirety classifiable in the provision for other made up textile articles, as you propose. Our office for reference purposes will retain style 191760. Style 215730 will be returned to you as requested.

The applicable subheading for the boy’s swim trunks, style 215730 will be 6211.11.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for swimwear, men’s or boys’, of man-made fibers, boys’. The duty rate will be 27.8 per cent ad valorem.

The applicable subheading for the girl’s two-piece swimsuit, style 191760 will be 6112.41.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for swimwear, knitted or crocheted, women’s or girls’, of synthetic fibers, of fabric containing by weight 5 percent or more elastomeric yarn or rubber thread, girls’. The duty rate will be 24.9 per cent ad valorem.

The applicable subheading for the girl’s and boy’s swim vests, styles 215730 and 191760 will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7 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 World Wide Web at http://www.usitc.gov/tata/hts/.

Boys’ and girls’ man-made fiber swimwear falls’ within textile category designation 659. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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 Bruce Kirschner at 646-733-3048.

Sincerely,

Robert B. Swierupski
Director,

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