CLA-2-61:OT:RR:NC:N3:361
Ms. Allison Snyder
Dick's Sporting Goods
345 Court Street Coraopolis, PA 15108
RE: The tariff classification of a women’s lined bodysuit from Vietnam
Dear Ms. Snyder:
In your letter dated June 23, 2023, you requested a tariff classification ruling. Your sample will be returned to you, as requested.
Style WSA12416 “Tipping OP Paddle Suit” is a women’s lined bodysuit constructed from 78 percent nylon and 22 percent spandex, knit fabric. The one-piece garment features foam bra cups, a self-fabric mock turtleneck, a partial front opening with a zipper closure, long, hemmed sleeves, contrasting color piping on the front and back panels, and high cut elasticized leg openings.
In your ruling request, you state the garment is intended to be used for paddle boarding, surfing and other water activities, classified under subheading 6112.41.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for track suits, ski-suits and swimwear, knitted or crocheted; women's or girls' swimwear: of synthetic fibers, of fabric containing by weight 5 percent or more elastomeric yarn or rubber threads: women's. However, style WSA12416 is considered a multipurpose garment, suitable for warm weather use during recreational activities such as water sports and not specifically designed as swimwear.
Consequently, the applicable subheading for style WSA12416 will be 6114.30.2010, HTSUS, which provides for other garments, knitted or crocheted, of man-made fibers, bodysuits and bodyshirts, of a fabric containing by weight 5 percent or more elastomeric yarn or rubber thread. The rate of duty will be 32 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Antoinette Peek-Williams at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division