CBP Ruling N254567 — The tariff classification of a diving suit from Canada.

Tariff classification

Headings: 6114

Product description

The sample will be returned to you, as requested. The submitted sample, referred to as High Density LLG (Liquid Circulating Garment) Suit, is a form fitted unisex diving suit. The shell is composed of 85% nylon 15% spandex knit fabric. The one-piece footed garment features: a rounded neckline, a front double pull zipper closure that extends from the neck to the hip area, long sleeves, and sewn-in partially attached gloves. The diving suit is sewn with a network of multiple hollow PVC tubing circuits formed in a circular pattern throughout the entire garment. Located at the right side of the waist is a liquid PVC manifold component that is secured to the suit with 100% cotton knit fabric. The suit provides a means for heat transfer, either cooling or heating, between the liquid circulating through the tubing, which allows the wearer to function in extreme temperatures. The garment is impractical for everyday use and will only be worn when diving.

CBP rationale

The applicable subheading for the High Density LLG (Liquid Circulating Garment) Suit will be , 6114.30.3070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other garments, knitted or crocheted: Of man-made fibers: Other: Other: Women’s or girls’.

Full text

N254567 July 11, 2014 CLA-2-61:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6114.30.3070 Mr. Kevin Semeniuk Med-Eng, LLC 103 Tulloch Drive Ogdensburg, NY 13669 RE: The tariff classification of a diving suit from Canada. Dear Mr. Semeniuk: In your letter dated June 9, 2014, you requested a tariff classification ruling. The sample will be returned to you, as requested. The submitted sample, referred to as High Density LLG (Liquid Circulating Garment) Suit, is a form fitted unisex diving suit. The shell is composed of 85% nylon 15% spandex knit fabric. The one-piece footed garment features: a rounded neckline, a front double pull zipper closure that extends from the neck to the hip area, long sleeves, and sewn-in partially attached gloves. The diving suit is sewn with a network of multiple hollow PVC tubing circuits formed in a circular pattern throughout the entire garment. Located at the right side of the waist is a liquid PVC manifold component that is secured to the suit with 100% cotton knit fabric. The suit provides a means for heat transfer, either cooling or heating, between the liquid circulating through the tubing, which allows the wearer to function in extreme temperatures. The garment is impractical for everyday use and will only be worn when diving. The applicable subheading for the High Density LLG (Liquid Circulating Garment) Suit will be , 6114.30.3070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other garments, knitted or crocheted: Of man-made fibers: Other: Other: Women’s or girls’. The duty rate will be 14.9 percent 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 Rosemarie Hayward via email at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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