CLA-2-61:OT:RR:NC:N3:356
Mr. David Harmon
Huish Outdoors
1540 North 2200 West
Salt Lake City, UT 84116
RE: The tariff classification of men’s knit bodysuit from China and Australia.
Dear Mr. Harmon:
In your letter dated May 1, 2014, you requested a tariff classification ruling. Our response was delayed due to laboratory analysis. Your sample is being returned.
Style SSCPUGSML, which you refer to as a “Men’s Chillproof Front Zip Undergarment,” is a men’s bodysuit constructed from a bonded fabric consisting of an outer layer of 80% nylon, 20% spandex, knit fabric, a middle layer of a polyurethane membrane, and an inner layer of 95% polyester, 5% spandex, finely knit, brushed pile fabric. Laboratory analysis has determined that the inner layer is a weft knit pile construction. The garment is form fitting and features a self-fabric stand-up collar; a logo on the right side chest; a front opening that is secured by a two-way designed zippered closure that extends from the neckline to the waist area; long, hemmed, raglan sleeves with a thumb loop; and hemmed, stirrup leg openings. The neckline, sleeve ends and the leg openings are finished with elasticized capping. You state that the item will be mainly used for water sports activities.
Following Chapter 60, Note 1 (c), laminated knit pile fabric, whether laminated to a knit or to a woven fabric, is considered a knit fabric.
Consequently, the applicable subheading for Style SSCPUGSML will be 6114.30.2010, Harmonized Tariff Schedule of the United States (HTSUS) which provides for Other garments, knitted or crocheted: Of man-made fibers: bodysuits and bodyshirts: Of fabric containing by weight 5 percent or more elastomeric yarn or rubber thread. The rate of duty will be 32% 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 Rosemary Hayward via e-mail at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division