The tariff classification of a girl’s two-piece float suit from China

N257117 October 7, 2014 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6112.41.0040; 6307.90.9889 Ms. Lorianne Aldinger Rite Aid P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a girl’s two-piece float suit from China Dear Ms. Aldinger: In your letter dated August 27, 2014, you requested a tariff classification ruling. A sample of the item was submitted with your letter and will be retained by this office for reference. The submitted sample, style 9034285, is described as a “Body Glove Swim Training Float Suit” for girls. It is composed of a coordinating upper and lower body component. The items can be worn together or separately. The retail packaging indicates the style is sold in three sizes for children weighing between 20 and 60 pounds. The item you refer to as a shirt is not a shirt or garment for tariff classification purposes.  It has long been the position of U.S. Customs and Border Protection (and previously the U.S. Customs Service) that items are not considered wearing apparel when the use of those items goes far beyond that of general wearing apparel.  While this item may provide some protection from the elements, and may even be said to adorn the body, it is exclusively used in very specific situations.  The increment in the difference in use and effect between this article and a conventional shirt is so large that we must conclude that this is no longer wearing apparel.  Headquarters Ruling Letter HQ 952204, dated April 12, 1993, noted. The upper body item constructed from a nylon/spandex knit fabric covers the child from the waist to the neck and features a mock neck collar, short raglan sleeves, flat-lock stitching and an elasticized waistband.  The rear has a 3/4-length zipper and a self-fabric tab with a hook-and-loop fastener at the neck.  Inside the front and each rear panel are foam pads to create buoyancy.  These foam panels are permanently sewn into pockets of knit fabric which are themselves permanently sewn to the item. The bottom garment is a 100 percent polyester knit pull-on boy short style swim short. The swim short features a fully elasticized waistband, full lining, a dolphin hem, contrasting trim down the side seams and around each leg opening and a nonadjustable fabric tie sewn to the front waistband. The applicable subheading for the “Body Glove Swim Training Float Suit” upper body portion will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other made-up articles, including dress patterns: Other: Other: Other: Other: Other.”  The rate of duty will be 7 percent ad valorem. The applicable subheading for the swim short will be 6112.41.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Track suits, ski-suits and swimwear, knitted or crocheted: Women’s or girls’ swimwear: Of synthetic fibers: Other: Girls’.” The rate of duty will be 24.9 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 the 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 Kim Wachtel at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division