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NY L87762




October 25, 2005

CLA-2-61:RR:NC:TA:N3:356 L87762

CATEGORY: CLASSIFICATION

TARIFF NO.: 6103.43.1520; 6110.30.3050; 6115.93.9020; 4202.92.3020

Mr. Victor P. Strike
Fourth Element Ltd.
Higher Bochym
Helston, Cornwall TR12 7AZ
United Kingdom

RE: The tariff classification of men’s knit scuba garments, socks and bag from Poland.

Dear Mr. Strike:

In your letter, which was received by this office on September 26, 2005, you requested a tariff classification ruling for knit scuba garments, socks and a bag.

Xerotherm Arctic XT500 C3 consists of a pullover top, a pair of pants and a pair of socks. The components may be purchased as a set in a nylon drawstring bag or as separate items. They are close fitting and are designed for wear under scuba diving drysuits to provide warmth and thermal protection in cold water diving. The items have an outer layer of 78% polyester, 17% nylon, 5% elastane finely knit pile fabric that is napped on the inside surface and a full inner lining of 100% polyester, finely knit pile fabric that is napped on both the inside and outside surfaces. The flat outer surface provides resistance to abrasion caused by contact with the inside of a drysuit and the inner fabric wicks moisture off the skin, both from perspiration and from drysuit leaks.

The pullover top, XT500 T, has a mock turtleneck; long, hemmed, raglan sleeves; elastic thumb loops at the sleeve ends; flat lock seams; and a curved, hemmed bottom. The pants, XT500 L, have a tunnel elastic waistband with an outside drawstring; flat lock seams; and foot stirrups at the ankles. The socks, XT500 S, are drysuit socks. They extend above the ankles and have flat lock seams and a hemmed top.

The items are imported in a rectangular nylon woven bag, XT500 B, that measures 13 inches by 17 inches and has a drawstring closure, reinforced corners, and braided shoulder straps. The bag is a form of rucksack and is designed for prolonged re-use.

Although you state that the garments are unisex, they appear to be made to men’s specifications. Consequently, the applicable subheading for the pullover top, XT500 T, will be 6110.30.3050, Harmonized Tariff Schedule of the United States, (HTS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: men’s or boys’. The rate of duty is 32% ad valorem.

The applicable subheading for the pants, XT500 L, will be 6103.43.1520, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s and boys’ trousers, breeches and shorts, knitted or crocheted: of synthetic fibers: trousers: men’s. The rate of duty is 28.2% ad valorem.

The applicable subheading for the socks, XT500 S, will be 6115.93.9020, Harmonized Tariff Schedule of the United States, (HTS), which provides for: other hosiery of synthetic fibers: other: other: other. The rate of duty is 14.6% ad valorem.

The applicable subheading for the bag, XT500 B, will be 4202.92.3020, Harmonized Tariff Schedule of the United States, (HTS), which provides for: travel, sport and similar bags with outer surface of textile materials, other: of man-made fibers. The rate of duty is 17.6% 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 this ruling letter 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 this ruling, contact National Import Specialist Mary Ryan at 646-733-3271.

Sincerely,

Robert B. Swierupski, Director
National Commodity Specialist Division


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