The tariff classification of an IronMan Wetsuit from Thailand and the Philippines.

NY H88362 March 26, 2002 CLA-2-61:RR:NC:3:353 H88362 CATEGORY: Classification TARIFF NO.: 6113.00.1012 Mr. Bruce Herman Schenker Stinnes Logistics 5501 Fox Road, Bldg. #5 Richmond International Airport Richmond, VA 23250 RE: The tariff classification of an IronMan Wetsuit from Thailand and the Philippines. Dear Mr. Herman: In your letter dated February 27, 2002, on behalf of Irony Sports, LLC, DBA IronMan Triathlon Wetsuits you requested a tariff classification ruling. The submitted sample is an IronMan Wetsuit constructed of knit nylon fabric that is coated with neoprene rubber that completely obscures the underlying fabric. The sleeveless form-fitting garment features a rear zipper closure, a tight fitting neck secured by a hook and loop fastener, over-sized form-fitting armholes, and is tight fitting at the ankles. You suggest classification under heading 9506.29.0040 as “Other water sports equipment” and cite Headquarters ruling 965312 regarding a buoyancy compensator. However, this item was used on the upper torso and its entire design centered on buoyancy control. The item in question covers the body from neck to ankle, is form fitting; and bears no affinity with the buoyancy compensator, which is loose fitting and covers only the torso. You argue that your wetsuit provides characteristics beyond a simple wetsuit. This office agrees. The item is sold specifically to triathlon participants and is utilized only in the swimming/water portion of triathlon activity. It is designed to reduce water friction, increase hydrodynamics, and reduce breathing exertion The elastic knit is specially designed to allow heat molecules to escape and rather than warming the body, allows for maintenance of body temperature. The wetsuit adds buoyancy to elevate the swimmer in the water. These features show that the wetsuit, which is clearly a garment, is specifically dedicated to be worn for use in a sport, the triathlon, and further in a specific portion of the competition. The garment clearly assists the performance of the competitor in the sport. It is clearly “sports clothing,” which is precluded from classification in Chapter 95 by Chapter Note 1(e). The applicable subheading for the IronMan Wetsuit will be 6113.00.1012, 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: Having an outer surface impregnated, coated, covered, or laminated with rubber or plastics material which completely obscures the underlying fabric.” The rate of duty will be 4.6% ad valorem. There are no quota restrictions or visa requirements on this merchandise. 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 Kenneth Reidlinger at 646-733-3053. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division