CLA-2 RR:CR:TE 961087 SG
TARIFF NO: 6113.00.9052
Ms. Jennifer Quist
Sport Works Limited
945 Lakeview Parkway, suite 120
Vernon Hills, IL 60061
RE: Modification of NY B89694 dated October 6, 1997; unisex sport
short
Dear Ms. Quist:
On October 6, 1997, Customs issued to you New York Ruling
Letter B89694, which addressed the classification of a number of
items including a unisex sport short, item number 20390. The
sports short was classified in subheading 6114.30.3070,
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA), which provides for other garments, knitted or
crocheted: Of man-made fibers: Other: Other: Women' s or girls'.
Upon re-examination of the sample sport short, we are of the
opinion that an error was made in the classification of the sport
short. This ruling modifies that classification.
Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C.
1625(c)(1)), as amended by section 623 of Title VI (Customs
Modernization) of the North American Free Trade Agreement
Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993),
notice of the proposed modification of NY B89694 was published on
April 29, 1998, in the Customs Bulletin, Volume 32, Number 17.
FACTS:
The unisex sport short, item 20390, is constructed of a
laminated fabric consisting of inner and outer layers of knit
fabric stated to be of man-made fibers with a center layer of
expanded neoprene. It has a side zipper.
A re-examination of the submitted sample revealed that neither
fabric layer is of a pile construction.
LAW AND ANALYSIS:
The classification of goods under the HTSUSA is governed by
the General Rules of Interpretation (GRI's) taken in order. GRI 1
provides that classification shall be determined according to the
terms of the headings and any relative section of chapter notes.
In the event that the goods cannot be classified solely on the
basis of GRI 1, and if the headings and legal notes do not
otherwise require, the remaining GRI's may be applied, taken in
order.
In prior rulings when confronted with the proper
classification of garments constructed of neoprene and knit
nylon, Customs has generally classified them under either Heading
6113, HTSUSA, as garments, made up of knitted or crocheted
fabrics of heading 5903, 5906 or 5907, or under Heading 6114,
HTSUSA, as other garments, knitted or crocheted.
In HQ 088542, May 1, 1992, Customs concluded that a garment
which was comprised of a layer of neoprene rubber "sandwiched"
between two layers of textile fabric was classifiable under
either Heading 6113, HTSUSA, or 6114, HTSUSA. Customs explained
that the garment made from a knit or crocheted fabric laminated
to both sides of the neoprene rubber was classifiable under
Heading 6113, HTSUSA, while the garment constructed from a pile
material laminated to the interior surface was classifiable under
Heading 6114, HTSUSA.
In HQ 95 1357, January 12, 1993, Customs ruled that textile
covered neoprene shorts made of knitted fabric that is
classifiable in Heading 5906, which provides for rubberized
textile fabric other than those of Heading 5902, were
classifiable in Heading 6113. Neoprene shorts consisting of a
knit pile construction, were precluded from classification under
Heading 6113, as they were not composed of fabric of Heading
5903, 5906 or 5907, and were classified in Heading 6114
We note that Note 7 to Chapter 61 states that garments which
are prima facie, classifiable both in Heading 6113 and in other
headings of Chapter 61, are to be classified in Heading 6113.
The garment here at issue is a textile covered neoprene short
made of knitted fabric that is classifiable in Heading 5906,
which provides for rubberized textile fabric, other than those of
Heading 5902. Accordingly, the subject short is properly
classified in Heading 6113, as an other knitted garment. Inasmuch
as neither fabric layer of the sample garment is a pile
construction, the garment cannot be classified in Heading 6114.
HOLDING:
NY B89694, dated October 6, 1997, is hereby modified. The
sport short is properly classified in subheading 6113.00.9052,
HTSUSA, which provides for "Garments, made up of knitted or
crocheted fabrics of Heading 5903, 5906, or 5907: Other Trousers,
breeches and shorts: Other: Women's or girls'." The applicable
rate of duty will be 7.4 percent ad valorem and the textile
restraint category is 648.
In accordance with 19 U.S.C. 1625(c)(1), this ruling will
become effective 60 days after its publication in the Customs
Bulletin. Publication of rulings or decisions pursuant to 19
U.S.C. 1625(c)(1) does not constitute a change of practice or
position in accordance with section 177.10(c)(1), Customs
Regulations (19 CFR 177.10(c)(1)).
Sincerely,
John Durant, Director
Commercial Rulings Division