The tariff classification of a wet suit top from Korea.

NY C87509 May 28, 1998 CLA-2-61:RR:NC:3:TA:358 C87509 CATEGORY: Classification TARIFF NO.: 6113.00.9084; 6113.00.9086 Mr. Ralph M. Navedo Inter-Maritime Forwarding Company Incorporated 156 William Street New York, NY 10038-2689 RE: The tariff classification of a wet suit top from Korea. Dear Mr. Navedo: In your letter dated May 8, 1998, on behalf of Breaking Waves, Inc., you requested a classification ruling. Your submitted sample, style 62027, is a wet suit diving top. The garment is constructed of three layers, an outer surface and an inner surface composed of a knit man-made fabric with neoprene rubber laminated in between. The item features short sleeves and a stand-up collar. The garment extends from the neck to the waist. The words "Jet Ski Watercraft" are embroidered on a patch sewn on the front panel. The submitted sample is in boy's sizes 8-20. You have indicated you will be importing the same garment in girl's size 4-6X, girl's sizes 7-16 and boy's sizes 4-7. The style number for girl's sizes 7-16 will be the same as above. The style number for boy's sizes 4-7 and girl's sizes 4-6X will be 61027. The applicable subheading for style 62027 (boy's sizes 8-20) and style 61027 (boy's sizes 4-7) will be 6113.00.9084, Harmonized Tariff Schedule of the United States (HTS), which provides for garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: other, other: other: other: men's or boys'. The duty rate will be 7.4 percent ad valorem. The applicable subheading for style 62027 (girl's sizes 7-16) and 61027 (girl's sizes 4-6X) will be 6113.00.9086, Harmonized Tariff Schedule of the United States (HTS), which provides for garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: other, other: other: women's or girls'. The duty rate will be 7.4 percent ad valorem. Styles 62027 and 61027 fall within textile category designation 659. Based upon international textile trade agreements products of Korea are subject to visa requirements and quota restraints. The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. 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 212-466-5865. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division