us-cbp-cross-rulings-hq-082099•HQ 082099: Tariff classification of certain men's polyester swimwear
HQ 082099: Tariff classification of certain men's polyester swimwear
us-cbp-cross-rulings-hq-082099HQ 082099: 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 082099
May 4, 1988
CLA-2:CO:R:C:G 082099 PAM
CATEGORY: Classification
TARIFF NO.: 6211.11.1010
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 April 5, 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 consists of a woven shell that is 65 percent
polyester and 35 percent cotton, a fully elasticized waistband
through which a drawstring is threaded, a liner of man-made mate-
rial and an inside coin/key pocket made from the same material as
the liner. Two interior patch pockets with openings on each side
seam adorn the front of this garment. The bottom of these pock-
ets is made from a mesh material designed to allow water to drain
during swimming.
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. 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
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 manu-
facturer 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 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 this sample.
CONCLUSION:
For the reasons stated above, the sample garment is classi-
fied 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 29.6 percent ad valorem, with textile and apparel category
659. This classification represents the present position of the
Customs Service regarding 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 TSUSA for this sample is
the provision for other men's wearing apparel, not ornamented,
of man-made fibers, in item 381.9570, dutiable at the rate of 14
cents per pound and 27.5 percent ad valorem and subject to tex-
tile category number 659.
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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