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NY M86142





September 6, 2006

CLA-2-61:RR:NC:TA:N3:358 M86142

CATEGORY: CLASSIFICATION

TARIFF NO.: 6111.30.5020; 6103.43.1570; 6110.30.3053

Ms. Kim Young
BDP International, Inc.
2721 Walker Avenue N.W.
Grand Rapids, MI 49504

RE: The tariff classification of a boy’s pullover and shorts set from the Philippines

Dear Ms. Young:

In your letter dated August 23, 2006, on behalf of your client Meijer Distribution, you requested a tariff classification ruling. Your samples will be returned to you as requested.

Style 0211-023TS7928 is described as a boy’s 2-piece swimwear set. It consists of a short sleeve pullover shirt and pull-on style shorts. The garments are made of tricot knit fabric that is 80% nylon, 20% tricot ™ spandex. The short sleeve pullover shirt has a stand-up collar band, hemmed, raglan sleeves and a hemmed bottom. The pull-on boxer style shorts have a wide covered elastic waistband.

You state that Style 0211-023TS7928 “will bear Meijer’s brand name label “Wave Zone” which is on file with the United States Patent Trademark Office as for use in swimwear and assorted beachwear.” We have considered the merits of your claim and do not find the information persuasive for classification purposes.

The garment design and physical characteristics lack features characteristically associated with swimwear. Headquarters Ruling 961337, dated November 20, 1998, and Headquarters Ruling 955009, dated November 23, 1999, among others, discuss this issue at length, concluding that swimwear describes garments used for swimming, and not just garments related to water based activities.

The applicable subheading for the Style 0211-023TS7928 pullover, sizes 2-4, will be 6110.30.3053, Harmonized Tariff Schedule of the United States, (HTS), which provides for pullovers and similar articles, knitted or crocheted, of man-made fibers, other, other, men’s or boys’, other. The rate of duty is 32 per cent ad valorem.

The applicable subheading for the Style 0211-023TS7928 shorts, sizes 2-4, will be 6103.43.1570, Harmonized Tariff Schedule of the United States, (HTS), which provides for trousers and shorts (other than swimwear), knitted or crocheted, of synthetic fibers, other, other, shorts, boys’, other. The rate of duty is 28.2 per cent ad valorem.

The applicable subheading for the Style 0211-023TS7928 shirt and shorts, sizes newborn to 24 months, will be 6111.30.5020, Harmonized Tariff Schedule of the United States, (HTS), which provides for babies’ garments and clothing accessories, knitted or crocheted, of synthetic fibers, other, other, sets. The rate of duty is 16 per cent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

The boy’s pullover, size 2-4, falls within textile category designation 638. The boy’s shorts, size 2-4, falls within textile category designation 647. The boy’s shirt and shorts, size newborn to 24 months, fall within textile category 239. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding this ruling, contact National Import Specialist Bruce Kirschner at 646-733-3048.

Sincerely,

Robert B. Swierupski
Director,

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