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NY L87709

October 20, 2005

CLA-2-61:RR:NC:3:353 L87709


TARIFF NO.: 6114.30.3060

Ms. Benita Lee
Accord Customs Services
360 N. Sepulveda Blvd, Suite 1070
El Segundo, CA 90245

RE: The tariff classification of a paddle shirt from China.

Dear Ms. Lee:

In your letter dated September 2005, on behalf of Body Glove Inc., you requested a classification ruling. As requested, the sample will be returned to you.

The submitted sample is a Style 6168 Paddle Shirt constructed of a fabric with an outer layer of knit fabric, a middle layer of neoprene, and an inner layer of knit pile fabric. The fabric will be either of 100% nylon or of 88% nylon, 12% spandex. The short sleeve pullover garment is worn by surfers and has a tight fitting neck, a drawcord at the bottom, and bears the words “Body Cover” on one sleeve and its logo on one sleeve and the back. The chest features a molded EVA panel that measures approximately NN inches by NN inches and makes the surfer more comfortable when paddling the surfboard. The garment will be only worn while surfing.

Chapter 60 Note 1 (c) states that “1. This chapter does not cover(c) Knitted or crocheted fabrics, impregnated, coated, covered or laminated, of chapter 59. However, knitted or crocheted pile fabrics, impregnated, coated, covered or laminated, remain classified in heading 6001.” Therefore, the garment is not constructed of a fabric of 5903, 5906 or 5907 and it cannot be classified in heading 6113.

The applicable subheading for the Style 6168 Paddle Shirt will be 6114.30.3060, Harmonized Tariff Schedule of the United States (HTS), which provides for other garment, knitted or crocheted: of man-made fibers: other, other: men’s or boys’. The duty rate will be 14.9 percent ad valorem.

Style 6168 falls within textile category designation 659. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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.


Robert B. Swierupski

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