United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2008 NY Rulings > NY N022638 - NY N022749 > NY N022722

Previous Ruling Next Ruling
NY N022722

February 28, 2008



TARIFF NO.: 6113.00.1012

Katy McLaughlan
Glomex, Inc., dba Nam Liong USA
1511 S Carlos Avenue
Ontario, CA 91761

RE: The tariff classification of triathlon suit from China.

Dear Ms. McLaughlan:

In your letter dated January 29, 2008, on behalf of Henderson Aquatics/ NeoSport Watergear, you requested a tariff classification ruling.

The submitted sample is a unisex Triathlon Suit constructed of knit nylon fabric coated with vulcanized neoprene rubber. The neoprene/fabric comes in two combinations. One rubber/textile combination is approximately 3mm thick and the other combination is approximately 5mm thick; both weigh less than 1,500 grams per square meter. The neoprene rubber completely obscures the underlying fabric. The item is used in the swimming/water portion of the triathlon contest. The triathlon suit features an adjustable narrow collar to lock out water entry, rear zipper, wide arm openings for unrestricted arm rotation, and mid-calf leg openings which cut down on water resistance and avoid “heal snag” when removing the suit in the transition area. The triathlon suit is designed to reduce water friction, and provides warmth and buoyancy. The nylon fabric provides comfort and ease of entry and exit. The garment is specifically dedicated to be worn for use in a sport, the triathlon, and is considered sports clothing.

You suggest classification of the triathlon suit in subheading 4015.90.0050, as wearing apparel of rubber. However, the neoprene rubber has a backing of knit fabric. Chapter 59, Note 4 states that “For the purposes of heading 5906, the expression “rubberized textile fabrics” means: (a) Textile fabrics impregnated, coated, covered or laminated with rubber, (i) Weighing not more than 1,500 g/m².” In addition, heading 5906 states “This heading does not, however, apply to plates, sheets or strip of cellular rubber, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes” The neoprene rubber coated textile fabric is not excluded from classification in Chapter 59 based on its weight, and the fabric is used for more than mere reinforcement as it provides ease of entry and exit.

The applicable subheading for the unisex Triathlon Suit will be 6113.00.1012, Harmonized Tariff Schedule of the United States (HTSUS), 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% ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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

Previous Ruling Next Ruling

See also: