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N193535 N1 Ruling Active

The tariff classification of articles of apparel and footwear from China

Issued December 15, 2011 by U.S. Customs and Border Protection.

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N1 N193535 (December 15, 2011)

Tariff classification

HTS codes: 6405.20.90, 4015.90.0050

Headings: 6405, 4015

Product description

The applicable subheading for the “neoprene swim sleeves” will be 4015.90.0050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles of apparel and clothing accessories…for all purposes, of vulcanized rubber other than hard rubber: Other, Other.” The rate of duty will be 4% ad valorem. The submitted sample identified by you as “neoprene swim socks” (no style name/number provided), is a pair of nylon laminated swim socks which consist of uppers and outer soles of neoprene rubber sandwiched between two layers of nylon textile material.

CBP rationale

The applicable subheading for the “neoprene swim sleeves” will be 4015.90.0050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles of apparel and clothing accessories…for all purposes, of vulcanized rubber other than hard rubber: Other, Other. The applicable subheading for the “neoprene swim socks” will be 6405.20.90, HTSUS, which provides for other footwear: with uppers of textile materials: other.

Full text

N193535 December 15, 2011 CLA-2-40:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 4015.90.0050, 6405.20.90 Mr. Robert C. Thompson W.J. Byrnes & Co. of Los Angeles, Inc. P.O. Box 90595 Los Angeles, CA 90009 RE:     The tariff classification of articles of apparel and footwear from China Dear Mr. Thompson: In your letter dated November 4, 2011 you requested a tariff classification ruling for two items. The submitted full pair sample identified by you as “neoprene swim sleeves” (no style name/number provided), consists of neoprene rubber with a layer of nylon laminated textile material affixed to the inside. The applicable subheading for the “neoprene swim sleeves” will be 4015.90.0050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles of apparel and clothing accessories…for all purposes, of vulcanized rubber other than hard rubber: Other, Other.” The rate of duty will be 4% ad valorem. The submitted sample identified by you as “neoprene swim socks” (no style name/number provided), is a pair of nylon laminated swim socks which consist of uppers and outer soles of neoprene rubber sandwiched between two layers of nylon textile material. The applicable subheading for the “neoprene swim socks” will be 6405.20.90, HTSUS, which provides for other footwear: with uppers of textile materials: other. The rate of duty will be 12.5% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Stacey Kalkines at 646-733-3042. Sincerely,   Robert B. Swierupski Director National Commodity Specialist Division

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