844357 84 Ruling Active

The tariff classification of six styles of wet suit material from Japan.

Issued August 10, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 5906.91.2500, 5906.91.2000

Headings: 5906

Product description

All consist of knit polyester jersey fabrics that have been laminated on one or both sides to a either neoprene rubber sheeting or to hyplon sheeting, which for tariff purposes is considered a plastics material.

CBP rationale

The applicable subheading for the 1.5mm and the 1mm Neoprene will be 5906.91.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for rubberized textile fabrics, knitted or crocheted, of man-made fibers, not over 70 percent by weight of rubber or plastics. The rate of duty will be 8.5 percent ad valorem. The 3mm Smooth Skin and 3mm Textured Skin fabrics fall in item 5906.91.2000 dutiable at 4.2 percent ad valorem. The applicable subheading for the 2mm and 3mm Hyplon (plastic) will be 5903.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics, impregnated, coated, covered or laminated with plastics, of man-made fibers, over 70 percent by weight of rubber or plastics.

Full text

NY 844357 CLA-2-59:S:N:N3H:350 844357 CATEGORY: Classification TARIFF NOS.: 5906.91.2500; 5906.91.2000 Ms. Roberta Guerrero David K. Lindemuth Co., Inc. 115 Lomita Street El Segundo, CA 90245 RE: The tariff classification of six styles of wet suit material from Japan. Dear Ms. Guerrero: In your letter dated August 10, 1989, on behalf of Hydro-Light Pro Series, you requested a tariff classification ruling. Six samples were submitted. All consist of knit polyester jersey fabrics that have been laminated on one or both sides to a either neoprene rubber sheeting or to hyplon sheeting, which for tariff purposes is considered a plastics material. You state the following composition for these fabrics: STYLE RUBBER/PLASTIC POLYESTER JERSEY 1mm Neoprene* 61% 39% 1.5mm Neoprene* 71% 29% 2mm Hyplon* 78% 22% 3mm Hyplon 82% 18% 3mm Smooth Skin (rubber) 82% 18% 3mm Textured Skin (rubber) 82% 18% Three samples* were sent to our internal laboratory which found the following: STYLE RUBBER/PLASTIC POLYESTER JERSEY 1mm Neoprene 47% 53% 1.5mm Neoprene 57.8% 42.2% 2mm Hyplon 90% 10% The applicable subheading for the 1.5mm and the 1mm Neoprene will be 5906.91.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for rubberized textile fabrics, knitted or crocheted, of man-made fibers, not over 70 percent by weight of rubber or plastics. The rate of duty will be 8.5 percent ad valorem. The 3mm Smooth Skin and 3mm Textured Skin fabrics fall in item 5906.91.2000 dutiable at 4.2 percent ad valorem. The applicable subheading for the 2mm and 3mm Hyplon (plastic) will be 5903.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics, impregnated, coated, covered or laminated with plastics, of man-made fibers, over 70 percent by weight of rubber or plastics. The rate of duty will be 4.2 percent ad valorem. The 1 and 1.5mm Neoprene only, fall within textile category designation 229. Based upon international textile trade agreements, products of Japan are subject to quota and the requirement of a visa. There are no textile restraints for the other styles. The designated textile and apparel category 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

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