NY 859239
JAN 22 1991
CLA-2-61:S:N:N3:357 859239
Mr. Tony Shih
Action Plus/ H.Y.C. Corp.
17531 Railroad St., #C
City of Industry, CA 91748
RE: The tariff classification of wetsuits from Taiwan
Dear Mr. Shih:
In your letter dated December 19, 1990, received on December
31, you requested a classification ruling. Samples were
submitted.
The merchandise in question consists of two wetsuits, both
made from a three-layer textile lamination having a center layer
of expanded neoprene with knit textile fabric on the inner and
outer surfaces. Sample "A," style 3007, is made from a fabric
described as "NII," meaning that the inner and outer fabrics are
nylon jersey knit, while sample "B," style 3504P, is constructed
of fabric described as "N/P," meaning that the outside fabric is
nylon jersey knit while the inner fabric is nylon plush.
Examination of this plush fabric indicates that it is a loop pile
construction.
The suits are used for scuba diving, surfing, rafting,
windsurfing and similar activities. According to your letter, the
garments will be made in both men's and women's sizes.
Style 3007 is a shorty wetsuit with a front zipper opening
and short sleeves. It covers the torso fully and extends to the
upper thighs.
Style 3504P is of bodysuit styling. It is a step-in style
cut high on the thighs. It has a front zipper opening and long
sleeves.
The applicable subheading for style 3007, when made for men,
will be 6113.00.0085, Harmonized Tariff Schedule of the United
States (HTS), which provides for other men's garments made up of
knitted or crocheted fabrics of heading 5903, 5906 or 5907. The
duty rate will be 7.6% ad valorem. When made for women the
applicable subheading will be 6113.00.0090, which provides for
the same garments for women or girls. The duty rate will be 7.6%
ad valorem.
Because of its pile construction, style 3504P is excluded
from heading 6113.
The applicable subheading for style 3504P will be
6114.30.2060, HTS, which provides for other bodysuits and
bodyshirts of man-made fibers. The duty rate will be 34.3% ad
valorem.
Both garments fall within textile category designation 659.
Based upon international textile trade agreements products of
Taiwan are subject to quota and the requirement of a visa.
The designated textile and apparel categories may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Since
part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
changes, to obtain the most current information available, we
suggest that you check, close to the time of shipment, the Status
Report on Current Import Quotas (Restraint Levels), an internal
issuance of the U.S. Customs Service, which is available for
inspection at your local Customs office.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport