The tariff classification of rash guard knit tops and a belt from China, Taiwan, Vietnam and Thailand.

NY L86556 August 24, 2005 CLA-2-61:RR:NC:TA:N3:356 L86556 CATEGORY: Classification TARIFF NO.: 6110.30.3050; 6110.30.3055; 6307.90.9889 Mr. Brian Wavra Johnson Outdoors, Inc. 555 Main Street, Suite 236 Racine, WI 53403 RE: The tariff classification of rash guard knit tops and a belt from China, Taiwan, Vietnam and Thailand. Dear Mr. Wavra: In your letter dated May 6, 2005, which was received by this office on July 25, 2005, you requested a tariff classification ruling. As requested, your samples will be returned. Style ES–RASH Men’s is a men’s rash guard pullover constructed from 87 percent nylon, 13 percent spandex, finely knit fabric that measures 48 stitches per two centimeters counted in the horizontal direction. The garment features a self-fabric mock turtleneck; long, hemmed, raglan sleeves; and a straight, hemmed bottom. Style ES–RASH Women’s is a women’s rash guard pullover constructed from 87 percent nylon, 13 percent spandex, finely knit fabric that measures 48 stitches per two centimeters counted in the horizontal direction. The garment features a self-fabric mock turtleneck; short, hemmed, raglan sleeves; and a straight, hemmed bottom. Style ES-BELT is constructed from 100 percent neoprene laminated with a woven nylon fabric. It also includes elastic straps with hook-and-loop closures that tighten the belt. This belt will be sold as an accessory independent of a Personal Flotation Device. The applicable subheading for Style ES–RASH Men’s will be 6110.30.3050, Harmonized Tariff Schedule of the United States, (HTS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: men’s or boys’. The rate of duty is 32 percent ad valorem. The applicable subheading for Style ES–RASH Women’s will be 6110.30.3055, Harmonized Tariff Schedule of the United States, (HTS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: women’s or girls’. The rate of duty is 32 percent ad valorem. The applicable subheading for Style ES–BELT will be 6307.90.9889, Harmonized Tariff Schedule of the United States, (HTS), which provides for: other made up articles…other: other: other: other. The rate of duty is 7 percent ad valorem. Style ES–RASH Men’s falls within textile category designation 638. Style ES–RASH Women’s falls within textile category designation 639. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter 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 this ruling, contact National Import Specialist Mary Ryan at 646-733-3271. Sincerely, Robert B. Swierupski, Director National Commodity Specialist Division