us-cbp-cross-rulings-hq-081508•HQ 081508: Tariff classification of certain men's polyester swimwear
HQ 081508: Tariff classification of certain men's polyester swimwear
us-cbp-cross-rulings-hq-081508HQ 081508: Tariff classification of certain men's polyester 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 081508
April 11, 1988
CLA-2:CO:R:C:G 081508 PAM 826195
CATEGORY: Classification
TARIFF NO.: 6211.11.2010
Ms. Susan Law
Production Manager
Arena
5181 Argosy Drive
Post Office Box 2466
Huntington Beach, CA 92649
RE: Tariff classification of certain men's polyester
swimwear
Dear Ms. Law:
This is in response to your letter of January 4, 1988, in
which you request a classification ruling on certain men's
swimwear from Taiwan. Our ruling on this merchandise follows.
ISSUE:
Is the sample garment classified as swimwear or shorts for
tariff purposes?
FACTS:
This sample (style HB-6924) consists of a woven shell that is
60 percent cotton and 40 percent polyester, a fully elasticized
waistband through which a drawstring is threaded, a liner of man-
made material and an inside coin/key pocket made from the same
material as the liner. Two side seam pockets adorn the front of
this garment. A silk screened logo depicting the words Pacific
Waves below what appears to be a head and two arms swimming
through some waves appears on the front left leg of this garment.
LAW AND ANALYSIS:
A recent court opinion defined swimwear as a garment which
has an elasticized waistband with a drawstring, and a liner of
-2-
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
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, evi-
dence of the way in which a garment has been designed, manufac-
tured, 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 order to facilitate
our inquiry into the primary function of that garment.
In this instance, the sample meets all of the requirements
enunciated in Hampco, and must be classified as swimwear. The
appearance of this garment indicates that it is designed and con-
structed for swimming, and the requisite physical characteristics
are present in this sample.
CONCLUSION:
For the reasons stated above, style HB-6924 is classified un-
der 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 this garment is the provision
for men's or boys' wearing apparel, not ornamented, of cotton, in
item 381.6585, dutiable at the rate of 8 percent ad valorem.
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
1cc: Department of Commerce
1cc: John Durant
PAMartin:
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