CLA-2-61:RR:NC:BCH 3:353 A88913
Ms. Sheryl L. Williams
Deep See
18935 - 59th Avenue NE
Arlington, WA 98223
RE: The tariff classification of a Neoprene Paddling Suit from the
Phillippines
Dear Ms. Williams:
In your letter dated October 24, 1996, received in our office on October
29, 1996, you requested a tariff classification ruling. A sample was submitted
for examination and will be returned to you.
The submitted sample, Article 8670, is described as a paddling farmer john
wetsuit, sleeveless with short legs. It features shoulder straps at the
shoulders that secure with velcro closures. It is stated that the suit is made
from 2mm neoprene rubber which is laminated on the inside with knitted nylon
material. The laminated material comprises the torso, front and rear down to
waist level and a front panel below the waist. The remainder of the article is
comprised of knit nylon. The stated component weight breakdown for the article
is 90% neoprene rubber and 10% nylon.
The article at issue is comprised of textile and non-textile components.
Customs has established criteria to be applied in the classification of garments
consisting of different fabrics or of textile and non-textile components:
"When one component of an upper body garment exceeds 60 percent of the
visible surface area of the garment, that component will determine the
classification of the garment unless the other component:
(1) forms the entire front of the garment; or
(2) provides a visual and significant decorative effect (e.g. a substantial
amount of
lace); or
(3) is over 50 percent by weight of the garment; or
(4) is valued at more than 10 times the primary component.
If no component comprises 60 percent of the visible surface area, or if any
of the above four listed conditions are present, classification will be
according to GRI 3(b) or 3(c),
as appropriate."
Applying the above criteria to the garment at issue, while it appears that
the neoprene rubber/laminate components comprises 60 percent or more of the
visible surface area, the stated neoprene rubber/textile laminate component
comprises over 50 percent by weight of the garment and therefore the essential
character of the garment is derived from the neoprene rubber/textile laminate
component of the garment.
The neoprene rubber/nylon laminate is a rubberized textile fabric and is
considered a material of Heading 5906. The neoprene rubber completely obscures
the knitted nylon fabric underneath. The nylon textile fabric is present for
more than merely reinforcing purposes as it serves for comfort and allows wearer
the ability to slip into the garment without difficulty.
The applicable subheading for the Article 8670 will be 6113.00.1012,
Harmonized Tariff Schedule of the United States (HTS), which provides for
"Garments, made up from knitted or crocheted fabrics of heading 5903, 5906, or
5907: Having an outer surface impregnated, coated, covered, or laminated with
rubber or plastic material which completely obscures the underlying fabric".
The rate of duty will be 6.8 percent ad valorem.
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 Martin Weiss at 212-466-5881.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division