us-cbp-cross-rulings-hq-081185•HQ 081185: Tariff classification of certain men's cotton swimwear
HQ 081185: Tariff classification of certain men's cotton swimwear
us-cbp-cross-rulings-hq-081185HQ 081185: 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 081185
April 5, 1988
CLA-2:CO:R:C:G 081185 PAM 824428
CATEGORY: Classification
TARIFF NO.: 6211.11.2010
Mr. Parker
Parker Enterprises
47-281B Hui Iwa Street
Kaneohe, HI, 96744
RE: Tariff classification of certain men's cotton
swimwear
Dear Mr. Parker:
This is in response to your letter of October 15, 1987, in
which you requested a classification ruling on men's swimwear
from Taiwan. Your request has been forwarded to Headquarters for
disposition. Our ruling on the classification of this merchan-
dise follows.
ISSUE:
Is the sample garment classified as swimwear or shorts for
tariff purposes?
FACTS:
One sample accompanied this ruling request. The sample is
composed of the following features: a woven shell that is 100
percent cotton, a fully elasticized waistband with functional
drawstring, a liner of man-made material and an inside coin/key
pocket made from the same material as the liner. Two inserted
side seam pockets and a partially secured rear pocket also adorn
this sample. The inserted pockets are constructed partially from
man-made mesh material and partially from the same material as
the shell of the garment. The rear pocket is partially secured
with a Velcro closure.
-2-
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
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 sample met all of the requirements
enunciated in Hampco, and must be classified as swimwear. The
fact that this garment is equipped with two side seam pockets and
a partially secured rear pocket will not affect its classifica-
tion. The appearance of this garment indicates that it is de-
signed and constructed for swimming. In our opinion, the requi-
site physical characteristics, enunciated by the Court of
International Trade in Hampco, are present in this sample.
CONCLUSION:
For the reasons stated above, this garment is classified un-
der Subheading 6211.11.2010 of the HTSUSA, which provides 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.
-3-
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
2cc: Chief, CIE
1cc: Department of Commerce
1cc: John Durant
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