us-cbp-cross-rulings-hq-081622•HQ 081622: Tariff classification of certain men's cotton swimwear
HQ 081622: Tariff classification of certain men's cotton swimwear
us-cbp-cross-rulings-hq-081622HQ 081622: 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 081622
April 29, 1988
CLA-2:CO:R:C:G 081622 PAM 826842
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:
Three samples were submitted for classification (styles FP02,
FP04, and FP08). Each sample garment consists of a 100 percent
woven cotton shell with an elastic waistband through which a
drawstring is threaded, a knitted nylon liner and two side seam
inserted pockets. Each sample is also ornamented with an embroi-
dered Christian Dior logo on the left leg. This logo consists of
the letters "CD" made from yellow thread above a blue, white, and
red emblem that measures 3/4" by 1/4".
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
-2-
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 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 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.
HOLDING:
For the reasons stated above, styles FP02, FP04, and FP08 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 textile and apparel category 359. 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 Tariff Schedules of the
United States Annotated for these garments is the provision for
men's or boys' wearing apparel, ornamented, of cotton, in item
381.0890, dutiable at the rate of 14 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
PAMartin:
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