CLA-2-40:RR:NC:N3:353 L87057
Ms. Katy McLaughlan
Glomex, Inc.
1511 Carlos Ave.
Ontario, CA 91761
RE: The tariff classification of diving apparel from China.
Dear Ms. McLaughlan:
In your letter dated August 22, 2005 you requested a tariff classification ruling.
Four samples were submitted with your request.
Item # 1 Neoprene Diving Sports Gloves
Item # 2 Neoprene Diving Boots
Item # 3 Neoprene Diving Hood
Item # 4 Neoprene diving Jumpsuit
Item #1 “InstaDry” Driving glove is made of 100% neoprene with a gripping compound in a dot design on the palmside. The glove is seamed and features the Henderson Aquatics customer name and logo printed on the backside.
You describe item # 2 “InstaDry” Diving Boots as a waterproof neoprene rubber boot, approximately 7.5 inches high, which cover the ankle. It has an upper with an external surface area that is entirely covered by 3.0mm neoprene rubber, and a rubber sole.
The diving boot has an outer sole and upper of rubber or plastics. The boot covers the ankle, but not the knee. The upper is assembled by stitching and the boot is secured to the foot by a slide fastener. The unit-molded sole overlaps the upper by more than ¼ inch and is a foxing or foxing-like band. You have provided a value of between $6.50 and $12 per pair.
Item #3 Insta Dry Diving Hood is made of neoprene with 100% vulcanized rubber on both sides. The hood covers the divers head, neck, and shoulder. The diving hood is made for a specific customer, Henderson Aquatics, and will therefore have the customer’s logo either printed or stamped onto the hood.
Item #4 InstaDry Jumpsuit is composed of neoprene with vulcanized rubber on both sides. The jumpsuit features longs sleeves and reaches the ankles, and has a back zipper and a hook and loop closure.
The applicable subheading for the InstaDry Diving glove will be 4015.19.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles of apparel and clothing accessories (including gloves…)…of vulcanized rubber, other than hard rubber: Gloves, mittens and mitts: Other: Other:Other.” The rate of duty will be 14% ad valorem.
The applicable subheading for the Insta Dry boot will be 6402.91.80 (HTS) which provides for “footwear with outer soles and uppers of rubber or plastics, covering the ankle, other, “ valued over $6.50 but not over $12/pair. The rate of duty will be 90 cents/pair plus 20% ad valorem.
The applicable subheading for the InstaDry hood, will be 6506.91.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other headgear, whether or not lined or trimmed: Other: Of rubber or plastics, Other.” The rate of duty will be Free.
The applicable subheading for the InstaDry jumpsuit will be 4015.90.0050, HTS, which provides for "Articles of apparel and clothing accessories...for all purposes, of vulcanized rubber other than hard rubber: Other, Other." The rate of duty will be 4% ad valorem.
The submitted samples are not marked with the country of origin. Therefore, if imported as is, they will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the items would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, "every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article."
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