us-cbp-cross-rulings-hq-081362•HQ 081362: Tariff classification of certain men's cotton swimwear
HQ 081362: Tariff classification of certain men's cotton swimwear
us-cbp-cross-rulings-hq-081362HQ 081362: Tariff classification of certain men's cotton swimwearGuidance
Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.
HQ 081362
April 5, 1988
CLA-2:CO:R:C:G 081362 PAM
CATEGORY: Classification
TARIFF NO.: 6211.11.2010
Mr. Thomas R. Grahm, Esq.
Skadden, Arps, Slate, Meagher & Flom
1440 New York Avenue, N.W.
Washington, D.C. 20005-2107
RE: Tariff classification of certain men's cotton
swimwear
Dear Mr. Grahm:
This is in response to your letter of November 25, 1987, in
which you request a tariff classification ruling on certain men's
cotton swimwear from Hong Kong.
ISSUE:
Are the sample garments classified as swimwear or shorts for
tariff purposes.
FACTS:
Eight samples were submitted for classification (styles
HG551, HG552, HG553, HG554, HG555, HG556, HG557, and HG55J1).
Each sample garment consists of a 100 percent woven cotton shell
with an elastic waistband through which a drawstring is threaded,
a knitted nylon liner and two side seam inserted pockets. Six
styles have a rear patch pocket attached by two grommets at the
bottom and a button top closure. The remaining two styles have
no back pocket.
LAW AND ANALYSIS:
A recent court opinion defined swimwear as a garment which
has an elasticized waistband with a drawstring, and a liner of
nylon tricot, designed and used for swimming. Hampco Apparel,
Inc. v. U.S., Slip Op. 88-12 (Ct. Int'l Trade decided January 28,
1988). In Headquarters Ruling Letter 081447 of March 21, 1988,
we determined that garments similar to those discussed in Hampco
-2-
which are designed and constructed for swimming and possess both
an elasticized waistband through which a drawstring is threaded
and a lightweight nylon tricot liner will be treated as swimwear
for tariff purposes. We decide whether or not a garment is de-
signed and constructed for swimming from the appearance of that
garment. If Customs is unable to determine whether a garment is
designed and constructed for swimming from its appearance,
evidence of the way in which a garment has been designed,
manufactured, marketed, or advertised, the way in which a
manufacturer or importer intended a garment to be used, and the
way in which a garment is chiefly used will be considered in or-
der to facilitate our inquiry into the primary function of that
garment.
In this instance, the samples meet all of the requirements
enunciated in Hampco, and must be classified as swimwear. The
appearance of these garments indicates that they are designed and
constructed for swimming, and the requisite physical characteris-
tics are present in every sample.
CONCLUSION:
For the reasons stated above, styles HG551, HG552, HG553,
HG554, HG555, HG556, HG557, and HG55J1 are all classified under
Subheading 6211.11.2010 of the HTSUSA, which provide for men's
swimwear, of cotton, dutiable at the rate of 8 percent ad
valorem, with textile and apparel category 359. This classifica-
tion represents the present position of the Customs Service re-
garding the dutiable status of the merchandise under the proposed
HTSUSA. If there are changes before enactment this advice may
not continue to be applicable.
The applicable item number from the Tariff Schedules of the
United States Annotated (TSUSA) for these garments is the provi-
sion for men's or boys' wearing apparel, not ornamented, of cot-
ton, in item 381.6585, dutiable at the rate of 8 percent ad valo-
rem. Textile and apparel category 359 applies to merchandise
covered by this item number.
Sincerely,
John Durant
Acting Director
Commercial Rulings Division
6cc: Area Director, New York Seaport
1cc: Area Director, Newark
2cc: Chief, CIE
1cc: Department of Commerce
1cc: John Durant
PAMartin:
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