us-cbp-cross-rulings-hq-082046•HQ 082046: Tariff classification of certain men's nylon swimwear
HQ 082046: Tariff classification of certain men's nylon swimwear
us-cbp-cross-rulings-hq-082046HQ 082046: Tariff classification of certain men's nylon 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 082046
April 11, 1988
CLA-2:CO:R:C:G 082046 PAM 826804
CATEGORY: Classification
TARIFF NO.: 6211.11.1010
Mr. Joseph F. Fritz
Customs Liaison
Norman Krieger, Inc.
5761 Imperial Highway
Los Angeles, California 90045
RE: Tariff classification of certain men's nylon
swimwear
Dear Mr. Fritz:
This is in response to your letter of December 2, 1987, in
which you request a classification ruling on certain men's nylon
swimwear from Taiwan. Our ruling on this merchandise follows.
ISSUE:
Is the sample garment classified as swimwear or shorts for
tariff purposes?
FACTS:
Two sample garments were submitted along with your ruling re-
quest. Style V14159 is constructed with the following features:
a woven shell of 100 percent nylon, a fully elasticized waistband
through which a drawstring is threaded, a mesh liner that is 50
percent nylon and 50 percent cotton, two side seam pockets with
tape overlay at their openings, one rear patch pocket with a flap
closure that is fully secured by a Velcro-like material, one tex-
tile overlay on its right side, and one decorative label on the
flap of the rear pocket. The overlay and the label both ornament
this garment. The label is composed of white needle work on a
black background. This label depicts what appears to be the im-
porter's trademark, GOTCHA, in lettering that varies in size.
Some of the lettering is placed vertically on the label but the
letter O and the letter A are both placed horizontally thereon.
-2-
The figure of a person carrying a staff and ensign is also de-
picted on this label.
Style V14137 is constructed with a 100 percent nylon woven
shell, one rear patch pocket with a flap that is fully secured by
a Velcro-like material, a fully elasticized waistband through
which a drawstring is threaded, and a nylon liner.
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, 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 samples meet all of the requirements
enunciated in Hampco, and must be classified as swimwear. The
fact that style V14159 is equipped with a 50 percent nylon, 50
percent cotton liner will not affect its classification. The ap-
pearance of these garments indicates that they are designed and
constructed for swimming. In our opinion, the requisite physical
characteristics, enunciated by the Court of International Trade
in Hampco, are present in every sample.
Your proposed inclusion of an inside mesh key pocket with
style V14159 would not affect the classification of that garment.
CONCLUSION:
For the reasons stated above, styles V14159 and V14137 are
both classified under Subheading 6211.11.1010 of the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA), which
provides for men's woven swimwear of man-made fibers, dutiable at
the rate of 26.9 percent ad valorem, with textile and apparel
category 659. This classification represents the present posi-
tion of the Customs Service regarding the dutiable status of the
merchandise under the proposed HTSUSA. If there are changes be-
fore enactment this advice may not continue to be applicable.
The applicable item number from the Tariff Schedules of the
United States Annotated (TSUSA) for style V14159 is the provision
for men's ornamented woven swimwear of man-made fibers in item
381.3170, dutiable at the rate of 30 percent ad valorem and sub-
ject to textile category number 659. The applicable item number
from the TSUSA for styles V14137 is the provision for men's wo-
ven swimwear, not ornamented, of man-made fibers, in item
381.9570, dutiable at the rate of 14 cents per pound plus 27.5
percent ad valorem, and subject to textile category number 659.
Your samples are 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:
Wondering how this text applies to your situation?
Free consultation, no commitment
Describe your situation. Our team will contact you by email about your consultation.
Continue your research in ChatGPT or Claude
Connect Omnilex to search the legal corpus from your AI assistant.