us-cbp-cross-rulings-hq-081969•HQ 081969: Tariff classification of certain men's cotton swimwear
HQ 081969: Tariff classification of certain men's cotton swimwear
us-cbp-cross-rulings-hq-081969HQ 081969: 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 081969
April 29, 1988
CLA-2:CO:R:C:G 081969 PAM 828414
CATEGORY: Classification
TARIFF NO.: 6211.11.2010
Mr. Sirfraz Khan
Bombay Industries, Inc.
65 West 55th Street, Suite 11A
New York, New York 10019
RE: Tariff classification of certain men's cotton
swimwear
Dear Mr. Sirfraz Khan:
This is in response to your letter of February 10, 1988, in
which you request a tariff classification ruling on certain men's
cotton swimwear from India.
ISSUE:
Is the sample garment classified as swimwear or shorts for
tariff purposes?
FACTS:
One sample garment (style 5001/S) 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, and two side seam
pockets.
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
possess both an elasticized waistband through which a drawstring
-2-
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 5001/S 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 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
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