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NY A88911

November 25, 1996

CLA-2-61:RR:NC:BCH 3:353 A88911


TARIFF NO.: 6113.00.1012

Ms. Sheryl L. Williams
Deep See
18935 - 59th Avenue NE
Arlington, WA 98223

RE: The tariff classification of a Neoprene Paddling Top from the Phillippines

Dear Ms. Williams:

In your letter dated October 24, 1996, received in our office on October 29, 1996, you requested a tariff classification ruling. A sample was submitted for examination and will be returned to you.

The submitted sample, Article 8660, is described as a neoprene paddling top with short sleeves. It is stated that the suit is made from 2mm neoprene rubber which is laminated on the inside with knitted nylon material. The laminated material comprises almost the entire front and rear of the article with the sleeves and shoulder areas made of knitted nylon material. The article is worn by pulling it over ones head and features a nylon knit turtleneck. The stated component weight breakdown for the article is 90% neoprene rubber and 10% nylon.

The article at issue is comprised of textile and non-textile components. Customs has established criteria to be applied in the classification of garments consisting of different fabrics or of textile and non-textile components:

"When one component of an upper body garment exceeds 60 percent of the visible surface area of the garment, that component will determine the classification of the garment unless the other component: (1) forms the entire front of the garment; or (2) provides a visual and significant decorative effect (e.g. a substantial amount of lace); or (3) is over 50 percent by weight of the garment; or (4) is valued at more than 10 times the primary component.

If no component comprises 60 percent of the visible surface area, or if any of the above four listed conditions are present, classification will be according to GRI 3(b) or 3(c), as appropriate."

Applying the above criteria to the garment at issue, it appears that the external neoprene/textile laminated components comprises 60 percent or more of the visible surface area and the stated neoprene rubber component comprises over 50 percent by weight of the garment, therefore the essential character of the garment is derived from the neoprene/rubber laminate component of the garment.

The neoprene rubber/nylon laminate is a rubberized textile fabric and is considered a material of Heading 5906. The neoprene rubber completely obscures the knitted nylon fabric underneath. The nylon textile fabric is present for more than merely reinforcing purposes as it serves for comfort and allows wearer the ability to put on the garment without difficulty.

The applicable subheading for the Article 8660 will be 6113.00.1012, Harmonized Tariff Schedule of the United States (HTS), which provides for "Garments, made up from knitted or crocheted fabrics of heading 5903, 5906, or 5907: Having an outer surface impregnated, coated, covered, or laminated with rubber or plastic material which completely obscures the underlying fabric". The rate of duty will be 6.8 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 Martin Weiss at 212-466-5881.


Roger J. Silvestri

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