CLA-2-61:RR:NC:3:353 H89586

Jeffrey & Heather Lambess
Oceandry USA
1214 North 25th St., Apt 1
Lincoln, NE 68503

RE: The tariff classification of a dry suit from New Zealand.

Dear Jeffrey & Heather Lambess:

In your letter dated March 3, 2002 you requested a classification ruling. The sample will be returned to you as requested.

The submitted sample is a unisex dry suit used by commercial and recreational divers. The one- piece garment has long sleeves and long legs and attached boots and a horizontal zipper at the back. The dry suit is stated to be made from 4.5mm thick neoprene rubber with knitted nylon laminated to the outside and nylon plush in the form of a looped pile laminated to the inside of the suit. Divers for warmth and protection use the dry suit.

The applicable subheading for the unisex dry suit will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Other, Other: Women’s or girls’.” The duty rate will be 15.1 percent ad valorem.

The dry suit falls within textile category designation 659. Based upon international textile trade agreements products of New Zealand are not subject to quota and the requirement of a visa.

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 Kenneth Reidlinger at 646-733-3053.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division