CLA-2-61:S:N:N3:357 866895
Mr. Jeffry Butler
Rip Curl Wetsuits
580 Airport Road
Oceanside, CA 92054
RE: The tariff classification of men's wetsuits from Mexico
Dear Mr. Butler:
In your letter dated August 29, 1991, you requested a
classification ruling. Four samples were submitted and are being
returned as you requested.
All of the garments are composed of laminations of textile
and expanded or foamed rubber in varying thicknesses. The
garments are of three-layer fabric with rubber in the middle and
knit textile fabric on both sides or two-layer fabric with
textile on the inner surface and rubber on the outside. There
also are small portions of three-layer fabric with pile fabric.
However, these portions are minor and do not affect the
classification of these garments.
The suits, which are used for surfing, are all full-body
suits with long sleeves and full leg coverage. Three styles have
a zipper in the back extending from the lower back to the
neckline. The other has a horizontal chest zipper.
Style 2350 has small pile portions under each arm and on the
shoulders. The remainder, except for knee patches of rubber, is
three-layer non-pile fabric.
Style 2352 has small pile portions under each arm and on the
shoulders and rubber-exposed portions on the chest, the back, the
sleeves and the legs. The remainder of the garment is three-layer
non-pile fabric.
Style 2356 has small pile portions under each arm and on the
shoulders
and rubber-exposed portions on the chest, the back, the sleeves
and the legs. The remainder of the garment is three-layer non-
pile fabric.
Style 2358 also has small pile portions under each arm and
on the shoulders and rubber-exposed portions on the chest, the
back, the sleeves and the legs. The remainder of the garment is
three-layer non-pile fabric.
This garment has a hood of rubber-exposed fabric and a
drawstring. It opens by means of a horizontal zipper extending
across the chest.
The applicable subheading for the four wetsuits will be
6113.00.0065, Harmonized Tariff Schedule of the United States
(HTS), which provides for other men's or boys' overalls and
coveralls made up of knitted or crocheted fabrics of heading
5903, 5906 or 5907. The duty rate will be 7.6% ad valorem.
You indicated that these suits will be assembled in Mexico
from fabric cut in the United States. The cut parts will be
placed in a bag, shipped to Mexico and then glued and sewn to
make a finished suit. A partial duty exemption may be made under
Heading 9802.00.80 for these fabricated U.S. components assembled
in Mexico provided that the documentary requirements of Section
10.11-10.16, Customs Regulations have been met.
These suits fall within textile category designation 659.
Based upon international textile trade agreements products of
Mexico are subject to 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