The tariff classification of dry suits from the United Kingdom.

NY L85390 June 27, 2005 CLA-2-62:RR:NC:3:353 L85390 CATEGORY: Classification TARIFF NO.: 6210.50.5040, 6114.30.3070 Ms. Margaret Kearney Aerostar International, Inc. 1814 “F” Ave P O Box 5057 Sioux Falls, SD 57117-5057 RE: The tariff classification of dry suits from the United Kingdom. Dear Ms. Kearney: In your letter dated June 2, 2005 you requested a tariff classification ruling. You provide swatches of the fabric from which the merchandise is constructed. The merchandise consists of unisex garments Aircrew Dry Coverall P/N 460GN, Quick Don Dry Suit P/N 701GC000 and OTS Dry Under Suit P/N 601GBR. Aircrew Dry Coverall P/N 460GN is an anti-exposure dry suit that protects the wearer from the effects of hypothermia when immersed in water and from burns in the event of an in-flight crash. The coverall is constructed of laminated fabric consisting of a top layer of Nomex III woven 95% meta-aramid, 5% para-aramid fabric, a middle layer of expanded polytetraflouroethylene (ePTFE) and a bottom layer of knit 100% modacrylic fabric. The garment features waterproof/gas-proof zippers, neck and wrist seals, and attached waterproof socks. Quick Don Dry Suit P/N 701GC000 is a one time emergency use anti-exposure survival suit designed to cover clothing and shoes that protects the wearer from the effects of hypothermia when immersed in water. The coverall is constructed of laminated fabric consisting of a top layer of woven 100% polyester fabric, a middle layer of expanded polytetraflouroethylene (ePTFE) and a bottom layer of knit 100% polyester fabric. The garment features waterproof/gas-proof zippers, latex neck and wrist seals, and attached waterproof overboots. OTS Dry Under Suit P/N 601GBR is an anti-exposure survival suit that is worn under clothing and protects the wearer from the effects of hypothermia when immersed in water. The garment is constructed of laminated fabric consisting of a top layer of knit 100% polychial fabric, a middle layer of expanded polytetraflouroethylene (ePTFE) and a bottom layer of knit pile 100% polyester fleece fabric. The one-piece garment features waterproof/ gas-proof zippers, neck and wrist seals, and attached waterproof socks. The garment is packed in an environmentally sealed foil pouch. The fabrics of the Aircrew Dry Coverall P/N 460GN and Quick Don Dry Suit P/N 701GC000 contain an inner layer of cellular plastic that is visible in cross section; both are considered fabrics of heading 5903. The woven portion imparts the essential character of these garments. The fabric of the OTS Dry Under Suit P/N 601GBR also contains an inner layer of cellular plastic that is visible in cross section; however, a layer of fabric is of knit pile construction. Chapter 60 Note 1(c) states “1. This chapter does not cover: (c) Knitted or crocheted fabrics, impregnated, coated covered or laminated of chapter 59. However, knitted or crocheted pile fabrics, impregnated, coated, covered or laminated, remain classified in heading 6001.” The applicable subheading for the Aircrew Dry Coverall P/N 460GN and Quick Don Dry Suit P/N 701GC000 will be 6210.50.5040, Harmonized Tariff Schedule of the United States (HTS), which provides for “Garments made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other women’s or girls’ garments: Of man-made fibers: Other, Overalls and coveralls.” The rate of duty will be 7.1 percent ad valorem. The applicable subheading for the OTS Dry Under Suit P/N 601GBR will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other garments, knitted or crocheted: Of man-made fibers: Other, Other: Women’s or girls’.” The rate of duty will be 14.9 percent ad valorem. 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 Kenneth Reidlinger at 646-733-3053. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division