The tariff classification of a boy’s two-piece float suit from China

N257129 October 1, 2014 CLA-2-62:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6203.43.4040; 6307.90.9889 Ms. Lorianne Aldinger Rite Aid P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a boy’s two-piece float suit from China Dear Ms. Aldinger: In your letter dated August 27, 2014, you requested a tariff classification ruling. A sample of the item was submitted with your letter and will be retained by this office. The submitted sample, style 9034286, is described as a “Body Glove Swim Training Float Suit” for boys. It is composed of an upper and lower body component which attach to each other with coordinating snaps. Each item can also be worn separately. The retail packaging indicates the style is sold in three sizes for children weighing between 20 and 60 pounds. The item you refer to as a shirt is not a shirt or garment for tariff classification purposes.  It has long been the position of U.S. Customs and Border Protection (and previously the U.S. Customs Service) that items are not considered wearing apparel when the use of those items goes far beyond that of general wearing apparel.  While this item may provide some protection from the elements, and may even be said to adorn the body, it is exclusively used in very specific situations.  The increment in the difference in use and effect between this article and a conventional shirt is so large that we must conclude that this is no longer wearing apparel.  Headquarters Ruling Letter HQ 952204, dated April 12, 1993, noted. The upper body item constructed from a nylon/spandex knit fabric covers the child from the waist to the neck and features a mock neck collar, short sleeves, a pieced construction with flat-lock stitching and an elasticized waistband.  The rear has a 3/4-length zipper and a self-fabric tab with a hook-and-loop fastener at the neck.  Inside the front and each rear panel are foam pads to create buoyancy.  These foam panels are permanently sewn into pockets of knit fabric which are themselves permanently sewn to the item. This item can be fastened to the bottom garment with five coordinating snaps; two in the front and three in the back. The bottom garment is a pair of woven, 100 percent polyester pull-on style shorts. The shorts feature a fully elasticized waistband, a full mesh polyester liner, a side cargo pocket with a flap and hook and loop closure, hemmed leg openings, a mock fly opening and coordinating snaps with the upper body garment. The shorts are not classifiable as swim trunks because they lack a functional drawstring in the waistband. It is also noted that the cargo pocket has no means for drainage. The applicable subheading for the “Body Glove Swim Training Float Suit” upper body portion will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other made-up articles, including dress patterns: Other: Other: Other: Other: Other.”  The rate of duty will be 7 percent ad valorem. The applicable subheading for the shorts will be 6203.43.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Men’s or boys’ suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other: Other: Other: Other: Shorts: Boys’: Other.” The rate of duty will be 27.9 percent 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 Kim Wachtel at kimberly.a.wachtel@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division