CLA-2-61:RR:NC:WA:357 A89050
Ms. Susan Carkeet
Priority One Brokers, Inc.
3419 Trentwood Blvd.
Orlando, FL 32812
RE: The tariff classification of wetsuits from Australia
Dear Ms. Carkeet:
In your letter dated October 15, 1996, on behalf of Intensity Sports, you requested a classification ruling. With your letter you submitted a catalog and swatches.
There are four styles in question, three of which are constructed from a laminated fabric having two layers of knit fabric and a centerlayer of expanded neoprene. The other item is a two-layer fabric having an exterior rubber surface and a knit fabric backing. Three of the items are made from 5mm fabric, one from 3mm fabric. All are men's.
Style TR1000-5mm Triathlon Wetsuit is a full-body sleeveless garment with a back zipper entry and zippers extending from the ankles to the mid-thigh. It is made from a two-layer fabric with rubber on the exterior and a backing of knit fabric. Style HB4010-Micro-Light is made from a 3mm laminated fabric with knit fabric on both outer surfaces. It is a sleeveless, step-in garment extending to mid-thigh and provides additional flotation in the form of an additional neoprene lamination sewn into the torso portion. Style BF1070 and BF1075 are shorts made from 5mm fabric. BF1070 has additional padding in the seat. Both are made from three-layer laminated fabric with knit fabric on both surfaces.
The applicable subheading for style TR1000 will be 6113.00.1012, Harmonized Tariff Schedule of the United States (HTS), which provides for garments made up of fabrics of heading 5903, 5906 or 5907, having an outer surface covered with rubber or plastics material which completely obscures the underlying fabric. The duty rate will be 6.8 percent ad valorem.
The applicable subheading for style HB4010 will be 6113.00.9084, HTS, which provides for other garments made up of fabrics of heading 5903, 5906 or 5907, other than of cotton, men's or boys'. The duty rate will be 7.5 percent ad valorem.
The applicable subheading for styles BF1070 and BF1075 will be 6113.00.9038, HTS, which provides for other garments made up of fabrics of heading 5903, 5906 or 5907, trousers, breeches and shorts, other than of cotton, men's or boys'. The duty rate will be 7.5 percent ad valorem.
Based upon international textile trade agreements products of Australia are not subject to quota or the requirement of a visa.
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 212-466-5851.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division