CLA-2-60:RR:NC:TP:351 817705
Ms. Carol Sobieray
Sunsoakers Inc.
P.O. Box 73085
Calgary, Alberta
Canada T2W 6E4
RE: The tariff classification of knitted elastomeric fabrics, children's sunsuits and hats, from Australia.
Dear Ms. Sobieray:
In your letter dated December 8, 1995, you requested a tariff classification ruling.
You have submitted three groups of samples, as follows: first, colored swatches of "C-Tex" weft knit fabrics containing 88% nylon/12% spandex; second, colored swatches of "C-Tex Sport" weft knit fabrics containing 58% polyester/32% cotton/10% spandex; and third, a blue size 6 boy's one-piece "C-Suit" sunsuit made from your "C-Tex" fabric. In your letter, you also request a classification ruling on your "C-Hats" made from "C-Tex" fabric. You were unable to submit a sample of the hat, but the hats and sunsuits are depicted in the submitted brochure, which emphasizes their ability to provide sun protection. The "C-Suit" sunsuit sample has a front zipper, elbow length sleeves and knee-length shorts. The "C-Suits" will be manufactured in various colors for either boys or girls in sizes 2 through 10. The unisex "C-Hats" have a front brim and back neck flap. We assume that the "C-Hats" are not for babies and that the "C-Tex" and "C-Tex Sport" knitted materials will be imported in continuous lengths exceeding 30 centimeters (cm) in width.
The applicable subheading for the "C-Tex" and "C-Tex Sport" fabrics will be 6002.30.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for other knitted or crocheted fabrics; of a width exceeding 30 cm, containing by weight 5 percent or more of elastomeric yarn or rubber thread; containing elastomeric yarn. The 1996 rate of duty will be 13.7 percent ad valorem.
The sunsuits are classified under the provision for other garments, knitted or crocheted; of man-made fibers; other; sunsuits, washsuits, one-piece playsuits and similar apparel, in subheading 6114.30.3020, HTS, if for boys; or in subheading 6114.30.3030, HTS, if unisex or for girls. The 1996 duty rate for these subheadings will be 15.9 percent ad valorem.
The hat will be classified under the provision for hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; other; of man-made fibers; other; not in part of braid; other; other; other, in subheading 6505.90.8090, HTS. The 1996 duty rate will be 21.3 cents per kilogram plus 7.8 percent ad valorem.
This ruling is being issued under the provisions of Section 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 Jeff Konzet at 212-466-5885.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division