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NY 893231

January 13, 1993

CLA-2-61:S:N:N5:353 893231


TARIFF NO.: 6113.00.0052

Mr. Mark R. Kopp
Kinney Shoe Corporation
233 Broadway
New York, N.Y. 10279-0099

RE: The tariff classification of neoprene shorts from Taiwan.

Dear Mr. Kopp:

In your letter dated December 15, 1993 you requested a classification ruling.

Two samples of non-gender specific neoprene shorts were submitted with your request. They are both constructed from an expanded synthetic rubber (neoprene) laminated on both inside and outside surface to nylon knit fabrics. Style GS-302 features a six inch zipper at the side waist and style GS-602 features, besides this zipper, additional neoprene straps running from the small of the back, around the mid-section, to velcro attachments over the abdomen. You state that these items are designed to increase body temperature and for increased muscular support during exercise and believe that their sole purpose is to enhance the effects of physical exercise and therefore should be classified under HTSUS 9506.91.0030 which provides for other articles and equipment for physical exercise.

Sport clothing is excluded from chapter 95 by chapter note 1(e) which states "This chapter does not cover: Sports clothing or fancy dress, of textiles, of chapter 61 or 62". Also exercise equipment must include some actual resistance and these items are not used in an exercise regimen which requires physical resistance.

The applicable subheading for both styles of neoprene shorts will be 6113.00.0052, Harmonized Tariff Schedule of the United States (HTS), which provides for Trousers, breeches and shorts: other: Womens's or girls' made up of knitted or crocheted fabrics of heading 5903, 5906, or 5907. The duty rate will be 7.6 percent ad valorem.

The neoprene shorts fall within textile category designation 648. As a product of Taiwan this merchandise may be subject to visa and quota requirements based upon international textile trade agreements.

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.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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