The tariff classification of men's and women's coveralls used under drysuits; a pair of neoprene rubber boots; a pair of "Thinsulate" socks from England;

NY C84107 March 9, 1998 CLA-2-62:RR:NC:WA:357 C84107 CATEGORY: Classification TARIFF NO.: 6211.33.0007; 6211.43.0007; 6401.92.9060; 6217.19.9530; Mr. Jim Roberts Mr. Diving Concepts P.O. Box 80222 Goleta, CA 93118 RE: The tariff classification of men's and women's coveralls used under drysuits; a pair of neoprene rubber boots; a pair of "Thinsulate" socks from England; Dear Mr. Roberts: In your letter dated January 19, 1998, you requested a classification ruling. Five samples were submitted as follows: Style names SPX, SPX Pro and SPX Thinsulate are three coverall-style suits used to keep divers warm underneath drysuits. Each garment is constructed of an outershell composed of a woven "Pertex" 100% nylon fabric quilted to a lining composed of a knit "Airdale" double sided polyester fleece fabric. Style SPX Thinsulate features a layer of "thinsulate" insulation between the shell fabric and the lining fabric. The "Thinsulate" insulation is composed of 65% olefin and 35% polyester. You state that each garment is coated with Teflon. The coating is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply. Each garment has a front opening secured by a double pull zipper closure. Each garment's collar, sleeve cuffs, ankles and the area surrounding the armholes are composed of a ribbed-knit fabric. The garments have a nylon mesh insert on the lower portion of the sleeves to aid efficient operation of outlet valves, a left chest pocket which features the logo "SPX", two front pockets below the waist, an elasticized rear waist and elasticized thumb and foot stirrups. Styles SPX Pro and SPX Thinsulate have knee and shoulder pads and a reinforced padded spine/kidney section on the back panel. The boots are constructed of 60% neoprene rubber/30% vulcanized rubber and 10% nylon. You indicate in your letter that the boots are physically sewn and glued onto a drysuit. You also indicate that the boots are worn by both men and women and that the size of boot that is put on a drysuit is determined when customers try on the individual neoprene rubber boots when ordering the drysuit at the dive store. The boots are not worn by themselves. The boots extend to above the ankle and have uppers that are fixed to the soles by a cementing or gluing process. The SPX Thinsulate socks are unisex and are made of the same construction as the coverall-style SPX Thinsulate suit described above. The socks feature a ribbed-knit fabric insert at the ankle and along the instep. The socks do not have applied soles and will primarily be used as a boot liner. The samples are being returned to you. If each coverall-style suit is imported in men's sizes then the applicable subheading for each garment will be 6211.33.0007, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, men's and boys': of man-made fibers, coveralls, jumpsuits and similar apparel: other, insulated for cold weather protection. The duty rate will be 16.6 percent ad valorem. If each coverall-style suit is imported in women's sizes then the applicable subheading for each garment will be 6211.43.0007, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, women's or girls': of man-made fibers, coveralls, jumpsuits and similar apparel: other, insulated for cold weather protection. The duty rate will be 16.6 percent ad valorem. The applicable subheading for the pair of boots will be 6401.92.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes: other footwear: covering the ankle but not covering the knee: other, other. The duty rate will be 37.5 percent ad valorem. The applicable subheading for the pair of Thinsulate socks will be 6217.10.9530, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212: accessories: other: of man-made fibers. The duty rate will be 15.1 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 W. Raftery at 212-466-5851. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division