us-cbp-cross-rulings-hq-081589•HQ 081589: Tariff classification of certain men's cotton swimwear
HQ 081589: Tariff classification of certain men's cotton swimwear
us-cbp-cross-rulings-hq-081589HQ 081589: 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 081589
April 29, 1988
CLA-2:CO:R:C:G 081589 PAM 826773
CATEGORY: Classification
TARIFF NO.: 6211.11.2010
Mr. Walter T. Brown
Toyomenka (America) Inc.
1285 Avenue of the Americas
New York, New York 10019
RE: Tariff classification of certain men's cotton
swimwear
Dear Mr. Brown:
This is in response to your letter of December 1, 1987, in
which you request a tariff classification ruling on certain men's
cotton swimwear from Taiwan.
ISSUE:
Is the sample garment classified as swimwear or shorts for
tariff purposes?
FACTS:
One sample garment (style #87-11) was submitted for our
analysis. The sample garment consists of a 100 percent woven
cotton shell with an elastic waistband through which a drawstring
is threaded, a knitted liner of man-made fiber, two side seam in-
serted pockets, and one rear inserted pocket that is fully se-
cured by a zipper closure.
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. United States, 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
-2-
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 gar-
ment is designed 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 appear-
ance, evidence of the way in which a garment has been designed,
manufactured, marketed, or advertised, the way in which a man-
ufacturer 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 also present.
CONCLUSION:
For the reasons stated above, style #87AS6403 is 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 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.
Your sample is being returned under separate cover.
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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