H329396

HQ H329396 April 24, 2023 RR:CTF:FTM H329396 BJK CATEGORY: Classification TARIFF NO.: 6113.00.9052; 6113.00.9086 Mr. Scott R. Darling Giant Fish 2864 SW Champlain Drive Portland, OR 97205 RE: Tariff classification of Paddling Apparel from Thailand Dear Mr. Darling: This is in response to your request, on behalf of Giant Fish, dated October 21, 2022, for a binding ruling regarding the tariff classification under the Harmonized Tariff Schedule of the United States (“HTSUS”) of five styles of paddling apparel from Thailand. While this request includes five styles of apparel, we note that one style, style DW2209, a neoprene and nylon knit paddling top, received a binding ruling from the National Commodity Specialist Division (NCSD). NCSD classified the product under heading 6113.00.9086, HTSUS Annotated (HTSUSA), which provides for “Garments, made up of knitted or crocheted fabrics of heading 5903, 5906, or 5907: Other: Other: Other: Women’s or girls’,” with a duty rate of 7.1 percent ad valorem. See New York Ruling Letter (NY) N329206, dated November 15, 2022. Your request with respect to the other four styles of paddling apparel was forwarded by the NCSD to this office for a response. FACTS: The four styles of products subject to this ruling are types of paddling apparel for use in kayaking and canoeing in the seated position. The four styles consist of: Style DW1901, “Downwind Short,” a type of paddling-specific shorts; Style DW1902, “Downwind Mid-Weight Pant,” a type of paddling-specific pant; Style DW1903, “Downwind Thermal Pant,” another type of paddling-specific pant; and Style DW1906, “Downwind Thermal Top,” a paddling-specific top. Each style can be worn separately or together with other styles. A more detailed description of each of the four styles is provided below. Style DW1901 is a pair of paddling shorts constructed from neoprene laminated fabrics. The waist, the back panel extending to the seat, and thigh cuffs are constructed from a two-layer laminated fabric consisting of an outer layer of 100% nylon knit fabric bonded to an inner layer of neoprene that has been coated with a synthetic rubber. The balance of the garment is constructed from a three-layer laminated fabric consisting of a layer of 100% nylon knit fabric, a middle layer of neoprene, and an inner layer of 100% nylon knit fabric. The three-layer laminated fabric appears to exceed 60% of the visible surface area of the garment. The close-fitting, pull-on shorts feature a cuffed hem and a thigh pocket with drainage holes. Style DW1902 is a pair of paddling pants constructed from neoprene laminated fabrics. The waist, the back panel extending to the seat, and ankle cuffs are constructed from a two-layer laminated fabric consisting of an outer layer of 100% nylon knit fabric bonded to an inner layer of neoprene that has been coated with a synthetic rubber. The balance of the garment is constructed from a three-layer laminated fabric consisting of a layer of 100% nylon knit fabric, a middle layer of neoprene, and an inner layer of 100% nylon knit fabric. The three-layer laminated fabric exceeds 60% of the visible surface area of the garment. The close-fitting, pull-on pants feature ankle cuffs and a thigh pocket with drainage holes. Style DW1903 is a pair of paddling pants constructed from neoprene laminated fabrics. The waist and the back panel extending to the seat are constructed from a two-layer laminated fabric consisting of an outer layer of 100% nylon knit fabric bonded to an inner layer of neoprene that has been coated with a synthetic rubber. The balance of the garment is constructed from a three-layer laminated fabric consisting of a layer of 100% nylon knit fabric, a middle layer of neoprene, and an inner layer of 100% nylon knit fabric. The three-layer laminated fabric exceeds 60% of the visible surface area. The close-fitting, pull-on pants feature sealed seams, ankle cuffs, and a thigh pocket with drainage holes. Style DW1906 is a paddling top constructed from neoprene laminated fabrics. The sleeves, shoulders, upper back, and underarms extending to the middle of the side panel (gusset) are constructed from a two-layer laminated fabric consisting of an outer layer of neoprene bonded to an inner layer of 100% nylon knit fabric. The neoprene layer is completely coated with a synthetic rubber. The balance of the garment is constructed from a three-layer laminated fabric consisting of a layer of 100% nylon knitted fabric, a middle layer of neoprene, and an inner layer of 100% nylon knit fabric. No one component exceeds 60% of the visible surface area of the garment, though the three-layer laminated fabric accounts for 58% of the visible surface area of the garment. The garment pulls over the head and features flatlock seams; a mock turtleneck; long, cuffed sleeves; and a hem with an elastic drawcord for tightening. The products are all manufactured in Thailand and are considered unisex. All styles are made from Yamamoto rubber (two-layer and three-layer laminated fabrics). According to Yamamoto’s website, the rubber, which is made of limestone, has a completely closed cell structure (honeycomb structure), extremely low density (lightweight), high flexibility, and excellent heat insulation, which indicates that the neoprene’s structure is cellular. See Yamamoto, https://yamamoto-bio.com/material-e/rubber.html (last visited April 24, 2023). In addition, the two-layer laminated neoprene fabric is coated with a synthetic rubber known as super composite skin (“SCS”). Yamamoto’s website describes SCS as a closed-cell chloroprene rubber that repels water in the air but absorbs water in the water. See Yamamoto, https://yamamoto-bio.com/material-e/rubber.html (last visited April 24, 2023). Its SCS micellar structure repels water in the air, but in water it adapts and exerts a surface mechanism that brings the water flow resistance to as close to zero as possible. The surface resistance value is less than 1/10 that of conventional skins, and 1/100 in water, which indicates that the SCS synthetic rubber coating is also cellular. Each garment is constructed, in part, of the two-layer laminated neoprene fabric and of the three-layer laminated neoprene fabric as described above. Additionally, the garments are constructed from fabrics containing 100% knit nylon fabric and a cellular neoprene. ISSUE: What is the tariff classification of the four styles of paddling apparel? LAW AND ANALYSIS: Classification decisions under the HTSUS are made in accordance with the General Rules of Interpretation (“GRIs”). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. If the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. The 2023 HTSUS provisions under consideration are as follows: 4008 Plates, sheets, strip, rods and profile shapes, of vulcanized rubber other than hard rubber: 4008.11 Of cellular rubber: Plates, sheets and strip: * * * 4015 Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanized rubber other than hard rubber: * * * 5906 Rubberized textile fabrics, other than those of heading 5902: * * * 6113 Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: * * * Note 1 to Section XI: Textiles and Textile Articles provides that: This Section does not cover: (ij) Woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with rubber, or articles thereof, of Chapter 40; * * * Note 1 to Chapter 40 provides: Except where the context otherwise requires, throughout the Nomenclature the expression “rubber” means the following products, whether or not vulcanised or hard: natural rubber, balata, gutta-percha, guayle, chicle and si

Classification decisions under the HTSUS are made in accordance with the General Rules of Interpretation (“GRIs”).  GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes.  If the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order.  The 2023 HTSUS provisions under consideration are as follows:4008 Plates, sheets, strip, rods and profile shapes, of vulcanized rubber other than hard rubber:4008.11 Of cellular rubber: Plates, sheets and strip:* * *4015 Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanized rubber other than hard rubber: * * *5906 Rubberized textile fabrics, other than those of heading 5902:* * *6113 Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: * * * Note 1 to Section XI: Textiles and Textile Articles provides that: This Section does not cover: (ij) Woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with rubber, or articles thereof, of Chapter 40; * * * Note 1 to Chapter 40 provides: Except where the context otherwise requires, throughout the Nomenclature the expression “rubber” means the following products, whether or not vulcanised or hard: natural rubber, balata, gutta-percha, guayle, chicle and similar natural gums, synthetic rubber, factice derived from oils, and such substances reclaimed. Note 2 to Chapter 40 provides:This Chapter does not cover:Goods of Section XI (textiles and textile articles); . . . . * * * Note 3 to Chapter 56 provides:Headings 56.02 and 56.03 cover respectively felt and nonwovens, impregnated, coated, covered or laminated with plastics or rubber whatever the nature of these materials (compact or cellular). * * * Note 5 to Chapter 59 provides:F