Tariff classification of men’s or boys’ swimwear made from woven fabric 10/06/2016

New Zealand Customs Service has considered the Tariff Classification of men’s or boys’ swimwear made from woven textile materials.

Customs considers that although such swimwear may be used for other incidental purposes unrelated to swimming, for example, boating, volleyball, etc, this does not change its character as swimwear.

Swimwear meeting the following criteria are considered to have been designed as swimwear and is classified in Tariff heading 62.11:

Swim Shorts

  1. Made from woven cotton fabric, or a mix of cotton and man-made fibre fabric, or  woven man-made fibre fabric.
  2. The fabrics must be light weight, ie, in the region of 30 grams per square meter (gsm)  to 150 gsm.
  3. The fabrics must be quick drying, colourfast, able to withstand chlorinated water and  cross-staining, and may be treated against degradation from ultra-violet radiations.
  4. The legs should not extend beyond mid-thigh.
  5. The waistband must have no opening. The waistband may be elastic and/or have a  drawstring.
  6. The garment may have a false fly, or no fly.
  7. Pockets may be made of a knitted mesh material to permit drainage. If the pocket is not  made of mesh it must be fitted with an eyelet (grommet) to permit drainage. The pocket  must have a closure, for example, a button, Velcro or other form of closure.
  8. Internally they may have a full, knitted mesh lining, a partial mesh lining, or no lining.

Board Shorts

  1. Loose-fit garment or slim-fit garment; may be seamless (fused or glued, not sewn).
  2. Made from woven cotton fabric, or a mix of cotton and man-made fibre fabric, or  woven man-made fibre fabric.
  3. The fabrics must be light weight, ie, in the region of 30 grams per square meter (gsm)  to 150 gsm.
  4. The fabrics must be quick drying, colourfast, able to withstand chlorinated water and  cross-staining, and may be treated against degradation from ultra-violet radiations.
  5. Legs – from mid-thigh extending to the knee or covering the knee to protect the surfer’s  legs against the surfboard. Note that garments that have legs extending beyond the knee   general regarded as trousers for classification purposes.
  6. May have an elasticated waistband. Must have a drawstring at the waist (internal or  external). This is to prevent the action of the waves from pulling the shorts off the  wearer.
  7. May have a fly with either Velcro, neoprene or zip closures.
  8. Pockets must be fitted with eyelets (grommets) to permit drainage, and be fitted with closures eg, Velcro.
  9. May have a full, partial or no internal knitted mesh lining.

Garments not meeting this criterion should be classified as shorts in Tariff heading 62.03.

Please note that the Customs Service does provide a pre-importation classification service should there be any doubts.

Applications for Tariff classification should be made on Form C7 and forwarded to the Valuation, Origin and Classification unit, PO Box 29, Auckland. A fee of $40.88 (GST inclusive) applies.

This page was last updated on: Friday, 10 June 2016 .

Important notices & updates - Tariff classification of men’s or boys’ swimwear made from woven fabric