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NY N024021




March 3, 2008

CLA-2-61:OT:RR:NC:3:358

CATEGORY: CLASSIFICATION

TARIFF NO.: 6203.43.4040; 6112.41.0020; 6307.90.9889

Mr. Troy Crago
ATICO International USA, Inc.
501 South Andrews Avenue
Ft. Lauderdale, FL 33301

RE: The tariff classification of boy’s and girl’s apparel and swim vests from China.

Dear Mr. Crago:

In your letter dated February 25, 2008 you requested a classification ruling.

Submitted item number A066IA00025 consists of two varieties of articles described as “Children’s Swimsuit with Padded Foam Vest.” The girl’s variety consists of a two-piece swimsuit and separate swim vest. The vest has a full front zipper opening, elasticized fabric at the waist, neck and armhole openings and four polyurethane foam floats, two in the front, and two in the back. The foam inserts are not removable. The swimsuit and vest are made of the same knit fabric that is 85% polyester, 15% spandex. The style is sized for girls’ 2T-4T and 4-6X.

The boy’s variety of item number A066IA00025 consists of a pair of boy’s shorts and separate, swim vest. The pull-on style shorts have a fully elasticized waistband. The vest has a full front zipper opening, elasticized fabric at the waist, neck and armhole openings and four polyurethane foam floats, two in the front, and two in the back. The foam inserts are not removable. The shorts are made of woven polyester fabric. The vest is made of knit fabric that is 85% polyester, 15% spandex. The shorts are not classifiable as swim trunks because they lack a full mesh liner, a fully elasticized waistband and a functional interior drawstring. The style is sized for boys’ 2T-4T and 4-7.

The girl’s swimsuit and swim vest and the boy’s shorts and swim vest are designed to be worn separately or together and constitute separate articles of commerce. The submitted samples will be returned to you as requested.

The applicable subheading for the boy’s shorts will be 6203.43.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ trousers and shorts, of synthetic fibers, other, other, other, shorts, boys’, other. The duty rate will be 27.9 per cent ad valorem.

The applicable subheading for the girl’s two-piece swimsuit will be 6112.41.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for swimwear, knitted or crocheted, women’s or girls’, of synthetic fibers, of fabric containing by weight 5 percent or more elastomeric yarn or rubber thread, girls’. The duty rate will be 24.9 per cent ad valorem.

The applicable subheading for the boy’s and girl’s swim vests will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7 percent 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/.

Boy’s synthetic fiber shorts fall within textile category designation 647. Girl’s man-made fiber swimwear falls within textile category designation 659. 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 the ruling 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 the ruling, contact National Import Specialist Bruce Kirschner at 646-733-3048.

Sincerely,

Robert B. Swierupski
Director,

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