The tariff classification of a garment from China

N276485 July 8, 2016 CLA-2-61:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6113.00.9084 Ms. Lisel M. Fergusen Procopio 525 B Street, Suite 2200 San Diego, CA 92101 RE: The tariff classification of a garment from China Dear Ms. Fergusen: In your letter dated June 8, 2016, you requested on behalf of your client, WaveWrecker, LLC, a tariff classification ruling. The sample will be returned to you, as requested. The submitted sample, “WaveWrecker”, is a man’s wetsuit with fins. The garment is constructed from a three-layer textile lamination having a center layer of expanded neoprene with knit nylon textile fabric on the inner and outer surfaces. The garment is a tightly fitted one-piece, long-sleeved garment that extends from the neck to the mid-thigh and has leg separations. It features a stand-up collar with a rear hook and loop closure and a rear zipper approximately 20 inches in length that extends from the neck to the waist. The attached fins are constructed from plastic foam. In your request, you suggest that the “WaveWrecker” surfing suit is classifiable as water-sport equipment under subheading 9506.29.0080, Harmonized Tariff Schedule of the United States (HTSUS).  However, the surfing suit is not prima facie classifiable as sports equipment under Heading 9506.  The court has stated that “[t]he fact that articles are specialized or intended for specific purposes, such as for sports, does not alone remove them from the category of apparel.”  Moreover, the WaveWrecker is not similar to the exemplars listed in the Explanatory Notes for heading 9506.  Furthermore, Legal Note 1(e) to Chapter 95, excludes “sports clothing... of textiles, of chapter 61 or 62” from Chapter 95.  Classification under subheading 9506.29.0080, HTSUS, is not appropriate. The applicable subheading for this style will be 6113.00.9084, HTSUS, which provides for garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: other: other: other: men’s or boys’. The duty rate will be 7.1 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 https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division