The tariff classification of a miniature wetsuit from China

N075836 September 22, 2009 CLA-2-63:OT:RR:NC:TA:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Barry Dobb DinoMar, Inc. 6880 Wyman Way Westminster, CO 80030 RE: The tariff classification of a miniature wetsuit from China Dear Mr. Dobb: In your letter dated September 16, 2009, you requested a tariff classification ruling. The submitted sample is a miniature wetsuit measuring approximately 3.75” H x 3.75” W. It is constructed of neoprene foam between two layers of knit textile fabric; this type of construction is considered a textile fabric for tariff purposes. It has a zipper on the front and a ribbon loop on top. You state that it will sometimes have a split wire ring attached to the loop, as this sample has, but that the majority of shipments will not. You state that the miniature wetsuit will be used for advertising and promotional purposes and may be imprinted with a logo or similar mark. The applicable subheading for miniature wetsuit will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. The sample will be returned as requested. 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 Mitchel Bayer at (646) 733-3102. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division