CLA-2-61:LA:S:T:1:2:G04 G82090

Mr. Brett Conrad
Vice President
Deep See, Inc.
18935 59th Avenue, NE
Arlington, WA 98223

RE: The tariff classification of a child’s wet suit from the Philippines

Dear Mr. Conrad:

In your letter dated August 16, 2000, and received by U.S. Customs on September 13, 2000, you requested a tariff classification ruling.

The submitted sample, style 8570, is a child’s full-bodied wet suit. 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 wet suit features long sleeves, a stand-up collar with a hook and loop fastener at the back of the neck, a heavy-duty back zipper and an inner flap, long legs with zipper openings at the ankles, and reinforced pads at the knees. The garment will be imported in children’s sizes XS to XXL.

Your sample will be returned as requested.

The applicable subheading for the wet suit will be 6113.00.9070, Harmonized Tariff Schedule of the United States (HTS), which provides for garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: other: overalls and coveralls: other: women’s or girls’. The rate of duty will be 7.3% ad valorem.

The garment falls within textile category designation 659. As a product of the Philippines, this merchandise is subject to a visa requirement and quota restraints based upon international textile trade agreements.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.GOV. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

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.

Sincerely,

Lawrence J. Rosenzweig
Acting Port Director
Los Angeles-Long Beach Seaport