The tariff classification and status under the North American Free Trade Agreement (NAFTA), of diving suits from Canada; Article 509

NY G81626 September 22, 2000 CLA-2-61:RR:NC:TA:357 G81626 CATEGORY: Classification TARIFF NO.: 6113.00.9065 Mr. Thomas A. Penksa Trade & Regulatory Services Dept. PBB Global Logistics 434 Delaware Ave. Buffalo, NY 14202 RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of diving suits from Canada; Article 509 Dear Mr. Penksa: In your letter dated August 18, 2000, on behalf of Abyss Diving Suits Ltd., you requested a ruling on the status of diving suits from Canada under the NAFTA. Swatches were submitted. There are nine styles of drysuits involved, all of which are composed of laminated fabric having a core of rubber covered on both the inner and outer surface with knit textile fabric. The thickness of the rubber core varies by style. The suits are used for sport and commercial purposes and cover the entire body, as well as the arms and legs. Other features include rubber boots permanently attached to the bottom of the suits, neoprene wrist and neck seals and inlet and exhaust valves. The Sport LT, Sport, Explorer, Pro, Tech and Atlantis have a nylon fabric on the inner and outer surfaces, while the Pro Kevlar, Tech Kevlar and Pro Kevlar TX have nylon on the inner surface and Kevlar on the outer surface to provide enhanced protection from abrasion. We assume that all the garments are made to men’s specifications. The materials used to construct the suits are sourced as follows: Boots are made in China; zippers are from Japan; valves are from Canada; polymer is from the U.S.; the neoprene fabric lamination is from Taiwan. The materials and components are combined in Canada to form the suits. Specifically, the neoprene fabric is cut and sewn in Canada. The applicable tariff provision for the diving suits will be 6113.00.9065, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for garments made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907, men’s or boys’ overalls and coveralls, other than of cotton. The general rate of duty will be 7.3 percent ad valorem. Each of the non-originating materials used to make the suits has satisfied the changes in tariff classification required under HTSUSA General Note 12(t)/61.39. The suits will be entitled to a Free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements. This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181). This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party. 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 W. Raftery at 212-637-7076. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division