CLA-2-61:RR:NC:TA:353 L83030
Ms. Vicky Olson
Stearns Inc.
P.O. Box 1498
St. Cloud, MN 56302
RE: The tariff classification of a unisex immersion suit from Thailand.
Dear Ms. Olson:
In your letter dated March 10, 2005 you requested a classification ruling.
The submitted sample, model 1590 is an immersion coverall suit composed of neoprene rubber laminated on both sides with knit fabric. The long sleeve and footed (not a boot) coverall has an inflatable value and head support, attached gloves and hood and a full front zipper closure. The garment is used to keep a person warn and dry while in the water. The second sample, same model 1590 is identical to the immersion suit with the inflatable head support with the exception that it is without the head support. The immersion suits will be imported with a PVC-coated storage bag.
The Explanatory Notes, which constitute the official interpretation of the Harmonized Tariff Schedule of the United States at the international level, state in Section VII 40.08 (A) Plates, sheets and strips of cellular rubber combined with textile fabric on both faces, whatever the nature of the fabric, are excluded from this heading.
The applicable subheading for the immersion suit with storage bag, model 1590 will be 6113.00.9070 "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 7.1% 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 Kenneth Reidlinger at 646-733-3053.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division