CLA-2-62:S:N:N3I:357 864231
6112.31.0010; 6113.00.0012
Mr. James L. Gregory
C.F. Liebert, Inc.
P.O. Box L
Blaine, Washington 98230
RE: The tariff classification of five water sport garments from
Canada
Dear Mr. Gregory:
In your letter dated May 14, 1991, on behalf of Fitzwright
Co., Ltd., you requested a tariff classification ruling.
Five samples were submitted as follows: Style Neoflex
(trick) Spring, is a man's short-sleeved one-piece wetsuit
designed for warm water sports. The wetsuit has leg separations
and extends from the neck to the mid-thigh. The body of the
wetsuit is constructed of two layers of knit nylon with expanded
neoprene in between. There is a knit nylon lycra collar, knit
nylon lycra sleeves with gripper elastic, and knit nylon lycra
inserts along the length of each side extending to the lower
front thigh. The bottom of the thigh also features gripper
elastic. The wetsuit has a back zipper with a 23-inch textile
zipper pull featuring the trade name "BARE".
Style Neoflex Short is a woman's garment designed for warm
water sports. The shorts have leg separations and extends from
the waist to the mid-thigh. The body of the garment is composed
of two layers of knit nylon with expanded neoprene in between.
There are knit nylon lycra inserts on the lower front thighs.
The waist and thighs feature gripper elastic. on the left thigh
there is a plastic emblem with the trade name "BARE".
Style Flex Solarguard is a woman's short-sleeved pullover
top designed to be worn for warm-water sports. The pullover
extends to the waist and is constructed of a knit nylon lycra
fabric. The garment has a mock turtleneck collar and gripper
elastic on the sleeves.
Style Flex Swim is a man's lined bikini swimsuit constructed
of a knit nylon lycra fabric. The swimsuit features a drawstring
tightening at the waist.
Style Neoflex Swimskin is a woman's one-piece garment
designed to be worn for warm water sports. The garment is
sleeveless, has leg separations and extends to below the knee.
At the top of the garment there is a knit nylon lycra insert on
the front and back which has a rounded neckline and tank top
style straps.
The samples are being returned to you.
The applicable subheading for Style Neoflex Spring 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,
other. The duty rate will be 7.6 percent ad valorem.
The applicable subheading for Style Neoflex Short will be
6113.00.0090, Harmonized Tariff Schedule of the United States
(HTS), which provides for other women's garments, made up of
knitted or crocheted fabrics of heading 5903, 5906 or 5907,
other. The duty rate will be 7.6 percent ad valorem.
The applicable subheading for Style Flex Solarguard will be
6114.30.1020, Harmonized Tariff Schedule of the United States
(HTS), which provides for other garments, knitted or crocheted,
of man-made fibers, women's, tops. The duty rate will be 30
percent ad valorem.
The applicable subheading for Style Flex Swim will be
6112.31.0010, Harmonized Tariff Schedule of the United States
(HTS), which provides for swimwear, knitted or crocheted, men's
swimwear, of synthetic fibers. The duty rate will be 27.6
percent ad valorem.
The applicable subheading for Style Neoflex Swimskin will be
6113.00.0012, Harmonized Tariff Schedule of the United States
(HTS), which provides for garments, made up of knitted or
crocheted fabrics of heading 5903, 5906 or 5907, having an outer
surface impregnated, coated, covered, or laminated with rubber or
plastics material which completely obscures the underlying
fabric, other. The duty rate will be 7.6 percent ad valorem.
Goods classifiable under subheading 6113.00.0085, HTS, which
have originated in the territory of Canada, will be entitled to a
5.3 percent rate of duty under the United States-Canada Free
Trade Agreement (FTA) upon compliance with all applicable
regulations.
Goods classifiable under subheading 6113.00.0090, HTS, which
have originated in the territory of Canada, will be entitled to a
5.3 percent
rate of duty under the United States-Canada Free Trade Agreement
(FTA) upon compliance with all applicable regulations.
Goods classifiable under subheading 6114.30.1020, HTS, which
have originated in the territory of Canada, will be entitled to a
21 percent rate of duty under the United States-Canada Free Trade
Agreement (FTA) upon compliance with all applicable regulations.
Goods classifiable under subheading 6112.31.0010, HTS, which
have originated in the territory of Canada, will be entitled to a
19.3 percent rate of duty under the United States-Canada Free
Trade Agreement (FTA) upon compliance with all applicable
regulations.
Goods classifiable under subheading 6113.00.0012, HTS, which
have originated in the territory of Canada, will be entitled to a
5.3 percent rate of duty under the United States-Canada Free
Trade Agreement (FTA) upon compliance with all applicable
regulations.
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