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HQ 952320


February 11, 1993

CLA-2 CO:R:C:T 952320 CAB

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.30.3060

Beverly Feagans
G.S. Engers & Company
333 Richmond Street
El Segundo, CA 90245

RE: Classification of neoprene shorts; Heading 6114; Heading 6113; Heading 6307

Dear Ms. Feagans:

This letter is in response to your request on behalf of Rocket Industries, Inc., requesting a tariff classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), concerning neoprene shorts. A sample was submitted for examination.

FACTS:

The submitted sample is a pair of men's shorts constructed of neoprene fabric. Neoprene is defined as synthetic rubber. It is laminated on one surface to a nylon fabric outer surface having a knit pile construction. The shorts which are produced in Taiwan are designed to be worn while exercising.

ISSUE:

Whether the instant article is classifiable under Heading 6307, HTSUSA, as other made up textile articles, under Heading 6113, HTSUSA, which provides for garments made up of knitted or crocheted fabrics of heading 5903, 5906, or 5907, or under 6114, HTSUSA, as other garments?

LAW AND ANALYSIS:

Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Merchandise that cannot be classified in accordance with GRI 1 is to be classified in accordance with subsequent GRI's, taken in order.

Heading 6307, HTSUSA, is a provision for other made up articles not specifically provided for elsewhere in the tariff. We must first determine whether the article in question is classifiable under Heading 6113, HTSUSA, or Heading 6114, HTSUSA; if not, then we will address its classification under Heading 6307, HTSUSA.

Heading 6113, HTSUSA, applies to garments made up of knitted or crocheted fabrics of heading 5903, 5906, or 5907. If a garment is not made up of material specifically provided for in the aforementioned headings, it is not classifiable within that provision. Note 7 to Chapter 61, HTSUSA, states:

Garments which are, prima facie, classifiable both in heading 6113 and in other headings of this chapter, excluding heading 6111, are to be classified in heading 6113.

In order to properly classify the subject article, Heading 6113 must be examined in conjunction with Chapter 60, HTSUSA. Chapter 60, HTSUSA, provides for knitted or crocheted pile fabrics. Chapter Note 1(c) to Chapter 60, HTSUSA, states the following:

This Chapter does not cover:

(c) Knitted or crocheted fabrics, impregnated, coated, covered or laminated of Chapter 59. However, knitted or crocheted pile fabrics, impregnated, coated, covered or laminated, remain classified in heading 6001.

In this instance, the submitted sample is precluded from classification under Heading 6113, HTSUSA, as they are not constructed of fabric provided for under Heading 5903, 5906, or 5907, HTSUSA; instead, the submitted sample consists of a knit pile construction. Also, Note 7 to Chapter 61, HTSUSA, is not applicable to the subject merchandise since the garment is not prima facie classifiable under Heading 6113, HTSUSA.

Heading 6114, HTSUSA, provides for other garments knitted or crocheted. The Explanatory Notes to the Harmonized Commodity Description and Coding System (EN), although not legally binding, are the official interpretation of the tariff at the international level. The EN to Heading 6114, HTSUSA, state the following:

This heading covers knitted or crocheted garments which are not included more specifically in the preceding headings of this Chapters:

The heading includes inter alia:

(5) Special articles of apparel used for certain sports or for dancing or for gymnastics (e.g., fencing clothing, jockeys' silks, ballet skirts, leotards).

In Headquarters Ruling Letter (HRL) 951537 dated January 12, 1993, the issue of the proper classification for neoprene shorts was confronted. Customs explained that Heading 6114, HTSUSA, is the preferred heading as it specifically provides for special articles of apparel used for certain sports. Therefore, in accordance with prior Customs rulings, the instant article is classifiable under Heading 6114, HTSUSA.

As Heading 6307, HTSUSA, is a residual provision for other made up textile articles not specifically provided for elsewhere in the Nomenclature and it has been determined that the instant article is properly classifiable under Heading 6114, HTSUSA, there is no need to address its classification under Heading 6307, HTSUSA.

HOLDING:

The neoprene shorts are properly classifiable under subheading 6114.30.3060, HTSUSA, which provides for men's or boys' other garments, knitted or crocheted. The applicable rate of duty is 16.1 percent ad valorem and the textile restraint category is 659.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories applicable to textile merchandise, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

Sincerely,

John Durant, Director

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