The tariff classification of wetsuits from Taiwan

NY 859239 JAN 22 1991 CLA-2-61:S:N:N3:357 859239 CATEGORY: Classification TARIFF NO.: 6113.00.0085; 6113.00.0090; 6114.30.2060 Mr. Tony Shih Action Plus/ H.Y.C. Corp. 17531 Railroad St., #C City of Industry, CA 91748 RE: The tariff classification of wetsuits from Taiwan Dear Mr. Shih: In your letter dated December 19, 1990, received on December 31, you requested a classification ruling. Samples were submitted. The merchandise in question consists of two wetsuits, both made from a three-layer textile lamination having a center layer of expanded neoprene with knit textile fabric on the inner and outer surfaces. Sample "A," style 3007, is made from a fabric described as "NII," meaning that the inner and outer fabrics are nylon jersey knit, while sample "B," style 3504P, is constructed of fabric described as "N/P," meaning that the outside fabric is nylon jersey knit while the inner fabric is nylon plush. Examination of this plush fabric indicates that it is a loop pile construction. The suits are used for scuba diving, surfing, rafting, windsurfing and similar activities. According to your letter, the garments will be made in both men's and women's sizes. Style 3007 is a shorty wetsuit with a front zipper opening and short sleeves. It covers the torso fully and extends to the upper thighs. Style 3504P is of bodysuit styling. It is a step-in style cut high on the thighs. It has a front zipper opening and long sleeves. The applicable subheading for style 3007, when made for men, will be 6113.00.0085, Harmonized Tariff Schedule of the United States (HTS), which provides for other men's garments made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907. The duty rate will be 7.6% ad valorem. When made for women the applicable subheading will be 6113.00.0090, which provides for the same garments for women or girls. The duty rate will be 7.6% ad valorem. Because of its pile construction, style 3504P is excluded from heading 6113. The applicable subheading for style 3504P will be 6114.30.2060, HTS, which provides for other bodysuits and bodyshirts of man-made fibers. The duty rate will be 34.3% ad valorem. Both garments fall within textile category designation 659. Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of a visa. 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. 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