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NY L82659




March 17, 2005

CLA-2-61:RR:NC:N3:357 L82659

CATEGORY: CLASSIFICATION

TARIFF NO.: 6113.00.9065

Mr. Thomas A. Penska
PBB Global Logistics
670 Young St.
Tonawanda P.O. Box 950
Buffalo, NY 14213-0950

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of stockingfoot waders from Canada; Article 509

Dear Mr. Penska:

In your letter dated February 14, 2005, on behalf of Abyss Diving Suits Ltd., you requested a tariff classification ruling. A sample was submitted and is being returned as you requested.

The item in question consists of a chest wader made from a three-layer fabric having a core of expanded rubber with a flat knit fabric on both the inner and outer surfaces. The wader extends high upon the chest and has reinforcement at the knees and in the seat. It also has padded shoulder straps with buckles and a chest pocket with a flap secured by a hook and loop closure. Attached to the bottom of each leg is an unsized pod-like bottom, or stockingfoot of a type generally worn under boots.

In your correspondence you indicated that the waders are cut, sewn and assembled in Canada from neoprene fabric of Taiwanese origin using seam-sealing material from the United States.

We assume that the waders are made to men’s cutting specifications.

The applicable tariff provision for the stockingfoot waders will be 6113.00.9065, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for garments made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907, men’s or boys’ overalls and coveralls, other than of cotton. The general rate of duty will be 7.1 percent ad valorem.

Each of the non-originating materials used to make the waders has satisfied the changes in tariff classification required under HTSUSA General Note 12(t)/61.39. The waders will be entitled to a Free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.

You suggested that a similar item with a boot or felt bottom would be classified in the same HTS heading and cited an earlier ruling from this office. Please note that the prior ruling, NY G81626, dealt with a full-body suit with sleeves, whereas this item is a chest wader and would not be governed by the earlier ruling if imported with a bottom other than the present configuration. For a ruling on such an item you should submit a finished sample.

This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181). This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party.

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 William Raftery at 646-733-3047.

Sincerely,

Robert B. Swierupski
Director,

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