CLA-2-61:OT:RR:NC:TA:348
Katy McLaughlan
Glomex, Inc.
1501 S. Carlos Avenue
Ontario, CA 91761
RE: The tariff classification of neoprene surf jacket from China.
Dear Ms. McLauglan:
In your letter dated March 10, 2010, you requested a tariff classification ruling. The sample is being returned to you, as requested.
The submitted sample, identified as Neoprene Surf Jacket, is composed of vulcanized neoprene rubber and polyester pile fabric. The garment features a full front zipper, a drawcord tightening at the hood, a drawcord tightening at the waist, two side pockets at the waist and a drawcord tightening at the bottom hem.
It is your opinion the Neoprene Surf Jacket would be classified under heading 4015.90.0050 of the Harmonized Tariff Schedule of the United States, (HTSUS). We disagree with your proposed classification.
Heading 4015 provides for “Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanized rubber other than hard rubber”. The Explanatory Notes (EN) to the HTSUS provides guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. The EN for heading 4015 states “this heading covers articles of apparel and clothing accessories (including gloves, mittens and mitts) e.g., protective gloves and clothing for surgeons, radiologists, divers, etc., whether assembled by means of an adhesive or by sewing or otherwise obtained. These good may be:
(1) wholly of rubber
(2) of woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with rubber other than those falling in Section XI (see Note 3 to Chapter 56 and Note 4 to Chapter 59).
(3) of rubber, with parts of textile fabric, when the rubber is the constituent giving the goods their essential character.
Note 4 to Chapter 59, HTUS, defines the scope of heading 5906 and provides guidance on the term rubberized textile fabrics. Note 4 states in part that heading 5906, HTSUS, applies to:
(a) Textile fabrics impregnated, coated, covered or laminated with rubber:
Weighing not more than 1,500 g/m2; or
(ii) Weighing more 1,500 g/m2 and containing more than 50 percent by weight of textile material;
This heading does not, however, apply to plates, sheets or strip of cellular rubber, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (chapter 40) or textile products of heading 5811.
The total weight of the rubber and polyester fabric is 133 g/m2. The textile fabric backing for the Neoprene Surf Jacket is composed of pile fabric.
The EN for heading 4008 states in part, “Figured, printed or more elaborately worked textiles and special products, such as pile fabrics, tulle and lace are regarded as having a function beyond that of mere reinforcement.
Since the backing fabric is considered to have a function beyond that of mere reinforcement it would not be classified in Chapter 40.
The applicable subheading for the Neoprene Surf Jacket will be 6113.00.1005, HTSUS, 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, coats and jackets: men’s or boys’. The rate of duty will be 3.8%.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Rosemarie Hayward at (646) 733-3064.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division