The tariff classification of a man’s wetsuit from Thailand

N266373 July 30, 2015 CLA-2-61:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6114.30.3060 Mr. Will Dickerson Patagonia, Inc. 259 West Santa Clara Street Ventura, CA 93001-2717 RE: The tariff classification of a man’s wetsuit from Thailand Dear Mr. Dickerson: In your letter dated June 25, 2015, you requested a tariff classification ruling. Your sample will be returned as requested. Style 8258, R3 Yulex FZ, is a man’s full body wetsuit. The sleeves, shoulders and lower legs are constructed from a three-layer fabric comprised of polyester knit inner and outer layers with a center core of expanded rubber. The balance, or body, of the garment is constructed from a three-layer fabric comprised of a polyester and spandex flat knit outer layer bonded to a polyester and spandex fleece knit inner layer with a center core of expanded rubber. The suit features a front opening secured with a zipper closure extending across the upper chest. The body of the wetsuit imparts the essential character of the garment. With your letter you state the bonded fleece fabric which serves as the inner layer of the fabric used for the body of the garment is of pile construction. Per Harmonized Tariff Schedule of the United States (HTSUS) Chapter 60, Note 1 (c), a knit pile fabric, even if coated or used in a layered fabric construction, is not classified as a fabric of Chapter 59, but is considered a knit fabric of Chapter 60. Therefore, the wetsuit cannot be classified under heading 6113, HTSUS. You requested classification of style 8258, R3 Yulex FZ, full body wetsuit under subheading 6114.90.9070, HTSUS. However, style 8258 features and cut are similar to garments of subheading 6114.30.3060, HTSUS.Based on the information you provided, the applicable subheading for style 8258, R3 Yulex FZ, full body wetsuit will be 6114.30.3060, HTSUS, which provides for Other garments, knitted or crocheted: Of man-made fibers: Other: Other: Men’s or boys’. The rate of duty will be 14.9 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 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 Natalie Hanson via email at natalie.hanson@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division