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NY L86072




July 28, 2005

CLA-2-61:RR:NC:3:353 L86072

CATEGORY: CLASSIFICATION

TARIFF NO.: 6113.00.1012

Ms. Becky Watkins
Total Logistics Resource
5362 NE 112th Avenue
Portland, OR 97220

RE: The tariff classification of wetsuits from Taiwan.

Dear Ms. Watkins:

In your letter dated June 29, 2005, on behalf of Dana Robin Love DBA Promotion Wetsuits, you requested a tariff classification ruling. Design sheets, fabric samples and a representative sample of the wetsuits were provided. As requested, the sample will be returned to you.

The four items are Styles Men’s AB Fullsuit, Men’s AB Sleeveless, Women’s AB Fullsuit and Women’s AB Sleeveless Promotion Wetsuits. For all the wetsuits, over 60% of the surface area of the garment is constructed of knit nylon fabric that is coated with cellular rubber that completely obscures the underlying fabric. Areas that require a fabric with stretch - the necks, shoulders, inner arms and backbone area - are constructed of cellular rubber that is covered on both sides with knit nylon fabric. Styles Men’s AB Fullsuit and Women’s AB Fullsuit Promotion Wetsuits have long sleeves; Styles Men’s AB Sleeveless and Women’s AB Sleeveless Promotion Wetsuits are sleeveless. All four wetsuits reach to the ankles, and feature a gusset and rear zipper closure.

Both fabrics are fabrics of heading 5906. The knit nylon fabric coated with cellular rubber that completely obscures the underlying fabric imparts the essential character of the wetsuits.

The applicable subheading for the Styles Men’s AB Fullsuit, Men’s AB Sleeveless, Women’s AB Fullsuit and Women’s AB Sleeveless Promotion Wetsuits will be 6113.00.1012, Harmonized Tariff Schedule of the United States (HTS), which provides for “Garments made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Having an outer surface impregnated, coated, covered, or laminated with rubber or plastics material which completely obscures the underlying fabric, Other.” The rate of duty will be 3.8 percent ad valorem.

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,

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