The tariff classification of a wetsuit from Taiwan or China.

NY J85827 July 24, 2003 CLA-2-61:RR:NC:3:353 J85827 CATEGORY: Classification TARIFF NO.: 6114.30.3060, 6114.30.3070 Mr. William Dang Air Commerce Customs Brokers Inc. 755 N. Nash Street El Segundo, CA 90245 RE: The tariff classification of a wetsuit from Taiwan or China. Dear Mr. Dang: In your letter dated June 18, 2003, on behalf of Glomex, Inc., you requested a classification ruling. The garment will be returned to you. The submitted sample, called a Trilaminate Wetsuit, is constructed of knit nylon and spandex fabric that is laminated with polyurethane to an underlying polyester fleece fabric. The long sleeve form-fitting garment features a front zipper closure and is tight fitting at the ankles with stirrups. All seams are finished with flat lock stitching. The garment is for “water-sports-wear” and the construction allows the garment to be water repellent and breathable. The wetsuit is being made for a specific customer, Henderson Aquatics, and the left chest bears the words “Henderson Dive Wear, ” the right leg bears the word “Henderson,” and each knee has a stitched-on knee pad bearing the word “Henderson.” The Trilaminate Wetsuit comes in men’s and women’s sizes. You suggest classification under subheading 6113.00.1012. However, the polyurethane is laminated to a knit pile fabric. Chapter 60 Note 1 (c) states that “1. This chapter does not cover…(c) Knitted or crocheted fabrics, impregnated, coated, covered or laminated, of chapter 59. However, knitted or crocheted pile fabrics, impregnated, coated, covered or laminated, remain classified in heading 6001.“ The coated fabric is not a fabric of 5903, 5906 or 5907 and therefore the garment cannot be classified under heading 6113. The applicable subheading for the men’s Trilaminate Wetsuit will be 6114.30.3060, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other garments, knitted or crocheted: Of man-made fibers: Other, Other: Men’s or boys’.” The duty rate will be 15 percent ad valorem. The applicable subheading for the women’s Trilaminate Wetsuit will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other garments, knitted or crocheted: Of man-made fibers: Other, Other: Women’s or girls’. “ The duty rate will be 15 percent ad valorem. The men’s and women’s Trilaminate Wetsuit falls within textile category designation 659. Based upon international textile trade agreements products of Taiwan and China are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, 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 and should also be verified at the time of shipment. 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