The tariff classification of a sleeveless athletic suit fromTaiwan

NY 857731 DEC 04 1990 CLA-2-61:S:N:N3:357 857731 CATEGORY: Classification TARIFF NO.: 6113.00.0012 Ms. Christy Miller Nike, Inc. One Bowerman Drive Beaverton, OR 97005-6453 RE: The tariff classification of a sleeveless athletic suit from Taiwan Dear Ms. Miller: In your letter dated October 26, 1990 you requested a tariff classification ruling. Two samples were submitted with your request; however, you subsequently pointed out that one of the garments was included in ruling 856541. Therefore, this reply is limited to the style not previously ruled on. Both samples are being returned as you requested. The item in question, style 1PT1 Sonora Bay Sleeveless Suit (labeled 1PT181), is a men's or boys' bodysuit constructed of a knitted 85% nylon/15% lycra spandex blend fabric which has been coated on its outer surface with polyurethane. It has no sleeves, short legs, a rear zipper from the neck to the lower back and a tab at the neck with a VELCRO-type closure. The plastic coating on the outer surface completely obscures the underlying fabric. The applicable subheading for the PT1 suit will be 6113.00.0012, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments made up of 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. The rate of duty will be 7.6% ad valorem. 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