CLA-2-61:RR:NC:WA:357 K83626
Ms. Genny Fenske
Deep See, Inc.
18935 59th Ave. NE
Arlington, WA 98223
RE: The tariff classification of a man’s neoprene wetsuit from the Philippines
Dear Ms. Fenske:
In your letter dated February 24, 2004, you requested a classification ruling.
The sample submitted, style number 83390 “Jumpsuit,” is a man’s full-body wetsuit that is constructed of one layer on the outer surface composed of a flat knit 100% nylon fabric and one layer on the inner surface composed of a flat knit 100% nylon fabric with an expanded neoprene rubber laminated in between. The wetsuit will be used primarily in scuba diving type activities.
The wetsuit is a one-piece, tightly fitted full-body garment that has a rear opening which extends from the neck to below the waist area in length. The back opening is secured by a zipper closure that has a hanging 19-inch textile pull and by a tab with a hook and loop fastener on the rear portion of the collar. The garment has long sleeves, a stand-up collar and long legs that feature an overlay pad at the knees. The “Deep See” logo is on the center portion of the front chest, and the “Deep See” tradename and logo are on the left thigh and on the rear panel along the length of the zipper area.
The sample is being returned to you as you have requested.
The classification you suggested HTS 6113.00.10 is not applicable. The garment does not have an outer surface coated, covered, or laminated with a rubber or plastics material which completely obscures the underlying fabric.
The applicable subheading for the wetsuit will be 6113.00.9065, 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: other: overalls and coveralls, men’s or boys’. The duty rate will be 7.1 percent ad valorem.
The wetsuit falls within textile category designation 659. Based upon international textile trade agreements products of the Philippines are presently subject to quota restraints and the requirement of a visa.
The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, 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 and should also be verified at the time of shipment.
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 W. Raftery at 646-733-3047.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division