us-cbp-cross-rulings-hq-952320•HQ 952320: Classification of neoprene shorts; Heading 6114; Heading6113; Heading 6307
HQ 952320: Classification of neoprene shorts; Heading 6114; Heading6113; Heading 6307
us-cbp-cross-rulings-hq-952320HQ 952320: Classification of neoprene shorts; Heading 6114; Heading6113; Heading 6307Guidance
Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.
HQ 952320
February 11, 1993
CLA-2 CO:R:C:T 952320 CAB
CATEGORY: Classification
TARIFF NO.: 6114.30.3060
Beverly Feagans
G.S. Engers & Company
333 Richmond Street
El Segundo, CA 90245
RE: Classification of neoprene shorts; Heading 6114; Heading
6113; Heading 6307
Dear Ms. Feagans:
This letter is in response to your request on behalf of
Rocket Industries, Inc., requesting a tariff classification under
the Harmonized Tariff Schedule of the United States Annotated
(HTSUSA), concerning neoprene shorts. A sample was submitted for
examination.
FACTS:
The submitted sample is a pair of men's shorts constructed
of neoprene fabric. Neoprene is defined as synthetic rubber. It
is laminated on one surface to a nylon fabric outer surface
having a knit pile construction. The shorts which are produced
in Taiwan are designed to be worn while exercising.
ISSUE:
Whether the instant article is classifiable under Heading
6307, HTSUSA, as other made up textile articles, under Heading
6113, HTSUSA, which provides for garments made up of knitted or
crocheted fabrics of heading 5903, 5906, or 5907, or under 6114,
HTSUSA, as other garments?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRI's). GRI 1 provides that
classification shall be determined according to the terms of the
headings and any relative section or chapter notes. Merchandise
that cannot be classified in accordance with GRI 1 is to be
classified in accordance with subsequent GRI's, taken in order.
Heading 6307, HTSUSA, is a provision for other made up
articles not specifically provided for elsewhere in the tariff.
We must first determine whether the article in question is
classifiable under Heading 6113, HTSUSA, or Heading 6114, HTSUSA;
if not, then we will address its classification under Heading
6307, HTSUSA.
Heading 6113, HTSUSA, applies to garments made up of knitted
or crocheted fabrics of heading 5903, 5906, or 5907. If a
garment is not made up of material specifically provided for in
the aforementioned headings, it is not classifiable within that
provision. Note 7 to Chapter 61, HTSUSA, states:
Garments which are, prima facie, classifiable both in
heading 6113 and in other headings of this chapter,
excluding heading 6111, are to be classified in heading
6113.
In order to properly classify the subject article, Heading
6113 must be examined in conjunction with Chapter 60, HTSUSA.
Chapter 60, HTSUSA, provides for knitted or crocheted pile
fabrics. Chapter Note 1(c) to Chapter 60, HTSUSA, states the
following:
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.
In this instance, the submitted sample is precluded from
classification under Heading 6113, HTSUSA, as they are not
constructed of fabric provided for under Heading 5903, 5906, or
5907, HTSUSA; instead, the submitted sample consists of a knit
pile construction. Also, Note 7 to Chapter 61, HTSUSA, is not
applicable to the subject merchandise since the garment is not
prima facie classifiable under Heading 6113, HTSUSA.
Heading 6114, HTSUSA, provides for other garments knitted or
crocheted. The Explanatory Notes to the Harmonized Commodity
Description and Coding System (EN), although not legally binding,
are the official interpretation of the tariff at the
international level. The EN to Heading 6114, HTSUSA, state the
following:
This heading covers knitted or crocheted garments which are
not included more specifically in the preceding headings of
this Chapters:
The heading includes inter alia:
* * *
(5) Special articles of apparel used for certain sports or
for dancing or for gymnastics (e.g., fencing clothing,
jockeys' silks, ballet skirts, leotards).
In Headquarters Ruling Letter (HRL) 951537 dated January 12,
1993, the issue of the proper classification for neoprene shorts
was confronted. Customs explained that Heading 6114, HTSUSA, is
the preferred heading as it specifically provides for special
articles of apparel used for certain sports. Therefore, in
accordance with prior Customs rulings, the instant article is
classifiable under Heading 6114, HTSUSA.
As Heading 6307, HTSUSA, is a residual provision for other
made up textile articles not specifically provided for elsewhere
in the Nomenclature and it has been determined that the instant
article is properly classifiable under Heading 6114, HTSUSA,
there is no need to address its classification under Heading
6307, HTSUSA.
HOLDING:
The neoprene shorts are properly classifiable under
subheading 6114.30.3060, HTSUSA, which provides for men's or
boys' other garments, knitted or crocheted. The applicable rate
of duty is 16.1 percent ad valorem and the textile restraint
category is 659.
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.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories applicable to textile
merchandise, you should contact your local Customs office prior
to importation of this merchandise to determine the current
status of any import restraints or requirements.
Sincerely,
John Durant, Director
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