us-cbp-cross-rulings-hq-081599•HQ 081599: Tariff classification of certain men's cotton swimwear
HQ 081599: Tariff classification of certain men's cotton swimwear
us-cbp-cross-rulings-hq-081599HQ 081599: 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 081599
April 29, 1988
CLA-2:CO:R:C:G 081599 PAM 826844
CATEGORY: Classification
TARIFF NO.: 6211.11.2010
Ms. Diana Incivilito
Warnaco Sourcing
485 7th Avenue, 14th Floor
New York, New York 10018
RE: Tariff classification of certain men's cotton
swimwear
Dear Ms. Incivilito:
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:
Are the sample garments classified as swimwear or shorts for
tariff purposes?
FACTS:
Five samples were submitted for classification (styles
FP02NP, FP04NP, FP08NP, FP09NP, and FP10NP). Each sample garment
consists of a 100 percent woven cotton shell with an elastic
waistband through which a drawstring is threaded, and a knitted
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. 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
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 samples meet all of the requirements
enunciated in Hampco, and must be classified as swimwear. The
appearance of these garments indicates that they are designed and
constructed for swimming, and the requisite physical characteris-
tics are present in every sample.
CONCLUSION:
For the reasons stated above, styles FP02NP, FP04NP, FP08NP,
FP09NP, and FP10NP are all 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 tex-
tile and apparel category 359. This classification represents
the present position of the Customs Service regarding the duti-
able 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 these garments 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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