CLA-2-61:OT:RR:NC:N3:357
Scott Darling
Giant Fish
2864 SW Champlain Drive
Portland, OR 97205
RE: The tariff classification of a neoprene paddling top from Thailand
Dear Mr. Darling:
In your letter dated October 21, 2022, you requested a tariff classification ruling for five styles of paddling apparel. This ruling only covers the classification for style DW2209. Styles DW1901, DW1902, DW1903, and DW1906 will be forwarded to our Headquarters Office for consideration and will be answered separately.
Style DW2209 is a paddling top constructed from a 3-layer laminated fabric consisting of a layer of neoprene sandwiched between two layers of 100% nylon knit fabric. The pullover garment features flatlock seams, a mock turtleneck, raglan sleeves, and a hem with an elastic drawcord for tightening.
You state in your letter the shirt is unisex. Note 9 to Chapter 61, Harmonized Tariff Schedule of the United States (HTSUS) states:
Garments of this chapter designed for left over right closure at the front shall be regarded as men's or boys' garments, and those designed for right over left closure at the front as women's or girls' garments. These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or other of the sexes.
Garments which cannot be identified as either men's or boys' garments or as women's or girls' garments are to be classified in the headings covering women's or girls' garments.
Since the garment does not have any closures, is not specifically designed for one gender over the other, and come in sizes XS to XL, accommodating both sexes, the garments will be classified under the women’s subheadings.
The applicable subheading for style DW2209 will be 6113.00.9086, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Other: Other: Other: Women’s or girls’. The rate of duty will be 7.1 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 https://hts.usitc.gov/current.
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 Deanna Boldt via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division