The tariff classification of men’s knit bodysuit from China and Australia.

N253332 September 23, 2014 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6114.30.2010 Mr. David Harmon Huish Outdoors 1540 North 2200 West Salt Lake City, UT 84116 RE: The tariff classification of men’s knit bodysuit from China and Australia. Dear Mr. Harmon: In your letter dated May 1, 2014, you requested a tariff classification ruling. Our response was delayed due to laboratory analysis. Your sample is being returned. Style SSCPSUXSM which you refer to as a “Men’s Rear Zip Suit,” is a men’s bodysuit constructed from a bonded fabric consisting of an outer layer of 80% nylon, 20% spandex, knit fabric, a middle layer of a polyurethane film, and an inner layer of 95% polyester, 5% spandex, finely knit pile fabric. The inner layer is identified by laboratory analysis as having an extended sinker loop type weft knit pile construction. Style SSCPSUXSM is form fitting and features a mock-neck collar with an opening at the back that is secured by a hook and loop closure, long, hemmed raglan sleeves with a thumb loop, the “SHARKSKIN” logo on the front panel, at the right arm, and on the right leg, a back opening that is secured by a zippered closure, contrasting color inserts that extend from the underarms to the side panels, an extended gusset crotch, over lock stitching at the seams, and hemmed stirrup leg openings. The sleeve ends and the bottom of the garment are finished with elasticized capping. Following Chapter 60, Note 1 (c), laminated knit pile fabric, whether laminated to a knit or to a woven fabric, is considered a knit fabric. Consequently, the applicable subheading for Style SSCPSUXSM will be 6114.30.2010, Harmonized Tariff Schedule of the United States (HTSUS) which provides for Other garments, knitted or crocheted: Of man-made fibers: bodysuits and bodyshirts: Of fabric containing by weight 5 percent or more elastomeric yarn or rubber thread. The rate of duty will be 32% 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 the World Wide Web at http://www.usitc.gov/tata/hts/. 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 Rosemarie Hayward via e-mail at rosemariecasey.hayward@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division