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HQ 958121




July 5, 1995
CLA-2 CO:R:C:T 958121 NLP

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.30.3060; 6114.30.3070

Ms. Sheryl L. Williams
Deep Sea, Inc,
18935 59th Ave. NE
Arlington, WA 98223

RE: Revocation of NYRL 809101 and NYRL 809102; wet suits; bodysuits and bodyshirts; subheadings 6114.30.2060, 6114.30.3060 and 6114.30.3070; HRLs 953709 and 088542

Dear Ms. Williams:

On May 11, 1995, Customs issued to you New York Ruling Letters (NYRLs) 809101 and 809102, which classified two piece wet suits in subheading 6114.30.2060, Harmonized Tariff Schedule of the United States Annotated (HTSUSA). In a letter to Customs, your Customs Broker, Expeditors International, has requested that we reconsider the classifications of the wet suits given in these two rulings. Upon review, we are of the opinion that the classifications of the two wet suits were incorrect and this ruling modifies those classifications.

FACTS:

NYRL 809101 dealt with the classification of Article #8740, a men's two piece wet suit, and NYRL 809102 classified Article #8781, a women's two piece wet suit. Each wet suit consisted of neoprene rubber with knitted nylon laminated to the outside and nylon plush laminated to the inside. Examination of the plush lining indicated that it was of loop pile construction. Each sample consisted of two parts: a long sleeve short suit with a full front zipper and a full length sleeveless jumpsuit with a full front zipper. Both pieces will be worn together by scuba divers for warmth in cold water temperatures.

Both NYRL 809101 and NYRL 809102 classified the wet suits in subheading 6114.30.2060, HTSUSA, which provides for "[o]ther garments, knitted or crocheted: [o]f man-made fibers: [b]odysuits and bodyshirts:[o]ther: [o]ther." The rate of duty is 34.1% ad valorem and the textile category code is 659.

ISSUE:

Are the subject men's and women's wet suits classifiable in subheading 6114.30.2060, HTSUSA?

LAW AND ANALYSIS:

The classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI's may be applied, taken in order.

Subheading 6114.30.2060, HTSUSA, provides for "[o]ther garments, knitted or crocheted: [o]f man-made fibers: [b]odysuits and bodyshirts: [o]ther: [o]ther." The Guidelines for the Reporting of Imported Products in Various Textile and Apparel Categories, (Guidelines) C.I.E 13/88, November 23, 1988, which are sometimes utilized by Customs as a guide in determining the tariff classification for certain garments describes bodysuits as follows:

Body suits are constructed of finely knit fabric which usual ly includes lycra or spandex yarns. They cover the wearer's torso and may have elasti c around the neck, arm and leg openings. They are designed to be form-fitting and may be intended for use during exercise, dance or similar athletic activity. Body suits are one piece garments. Unitards are body suits with arm and leg coverings and are included as body suits. Body suits are frequently called leotards in the trade.

The Guidelines fail to mention "bodyshirts". The term "bodyshirt" is defined in the Essential Terms of Fashion by Charlotte Mankey Calasibetta, as a"fitted shirt with a long tail which snaps between the legs, making a leotard type garment."

When examining the subject wet suits in light of the Guidelines and the cited fashion dictionary definition, it is clear that they do not fall within the cited descriptions. Therefore, they are not classifiable as "bodysuits and bodyshirts" in subheading 6114.30.20, HTSUSA.

In Headquarters Ruling Letter (HRL) 953709, dated February 24, 1994, we dealt with the classification of diving suits made of neoprene rubber and knit nylon material. The diving suits were constructed by laminating a center layer of neoprene with a knit pile fabric on the inside of the garment and a plain knit fabric on the garment's outer surface. In this ruling letter, we stated the following:

As the diving suit is constructed of fabric classifiable in Headi ng 6001, HTSUSA, it is classifiable in Chapter 61, HTSUSA, which provides for kni tted articles of apparel. Since the diving suit material is classifiable in He ading 6001, HTSUSA, Heading 6113, HTSUSA, is not applicable for classification of the finished diving suit. Instead, the subject diving suit is classifiable as an other knitted garment under Heading 6114, HTSUSA.

In support of this position, HRL 953709 then cited HRL 088542, dated May 1, 1992, in which Customs concluded that the wet suits therein, which were comprised of a layer of neoprene rubber "sandwiched" between two layers of textile, were classifiable under either Heading 6113, HTSUSA, or Heading 6114, HTSUSA. Customs explained that the wet suits made from a knit or crocheted fabric laminated to both sides of the neoprene rubber were classifiable under Heading 6113, HTSUSA, while the wetsuits constructed from a pile material laminated to the interior surface were classified in Heading 6114, HTSUSA. Therefore, as the diving suit in HRL 953709 had a pile material laminated to the interior surface, it was classifiable in subheading 6114.30.3060, HTSUSA, which provides for "[o]ther garments, knitted or crocheted: [o]f man-made fibers: [o]ther: [o]ther: [m]en's or boys'."

Similarly, in the instant case, the wet suits consist of neoprene rubber with knitted nylon fabric laminated to the outside and a knit pile fabric laminated to the inside. Based on the composition of the wet suits and our holding in HRLs 953709 and 088542, the subject wet suits are also classifiable in 6114.30.30, HTSUSA. The men's wet suit is classifiable at the ten digit level in subheading 6114.30.3060, HTSUSA. The women's wet suit is classifiable at the ten digit level in subheading 6114.30.3070, HTSUSA.

HOLDING:

NYRLs 809101 and 809102 are revoked.

Article #8740, a men's two piece wet suit, is classifiable in subheading 6114.30.3060, HTSUSA, which provides for [o]ther garments, knitted or crocheted: [o]f man-made fibers: [o]ther: [o]ther: [m]en's or boys'." The rate of duty is 16% ad valorem and the applicable textile category code is 659.

Article #8781, a women's two piece wet suit, is classifiable in subheading 6114.30.3070, HTSUSA, which provides for "[o]ther garments, knitted or crocheted: [o]f man-made fibers: [o]ther: [o]ther: [W]omen's or girls'." The rate of duty is 16% ad valorem and the applicable textile category code is 659.

The designated textile and apparel categories may be subdivided into parts. If so, the 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 the importer 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 updated weekly and 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, the importer should contact the local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

In order to ensure uniformity in Customs classification of this merchandise and eliminate uncertainty, pursuant to section 177.9(d)(1), Customs Regulations (19 CFR 177.9(d)(1)), NYRLs 809101 and 809102 are modified to reflect the above classifications effective with the date of this letter. For purposes of future transactions concerning styles #8740 and 8781, NYRLs 809101 and 809102 will not be valid precedent.

Sincerely,

John Durant, Director
Commercial Rulings Division

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