The tariff classification of a man's stocking foot chest wader from Taiwan

NY E89786 December 10, 1999 CLA-2-62:RR:NC:WA:357 E89786 CATEGORY: Classification TARIFF NO.: 6210.40.5040 Ms. Tina M. Beegle Charles M. Schayer & Co. 15210 32nd Ave South Ste D Seattle, WA 98188 RE: The tariff classification of a man's stocking foot chest wader from Taiwan Dear Ms. Beegle: In your letter dated November 5, 1999, on behalf of Cabela's, Inc., you requested a classification ruling. The sample submitted, style number 81-1296, is a man's one-piece stocking foot wader that extends to the chest area. The wader is constructed of a shell composed of one layer of a woven 100% polyester fabric on the outer surface, one layer of a knit tricot 100% nylon fabric on the inner surface with a "Dry Plus" lamination in between. The "Dry Plus" lamination is visible through the knit nylon tricot fabric. In a phone conversation you indicated that the same garment would also be imported under style number 81-1297 in tall sizes and under style number 81-1298 in stout sizes. The top of the wader is cut straight across the front and back panels. The top of the wader also has a drawcord tightening with a plastic cord stopper and a pocket with a zipper closure on the inner portion of the chest area. The chest wader features neoprene suspenders that are secured to the garment by elastic straps with plastic buckles on the front panel and by elastic straps with "VELCRO"-type fasteners on the back panel. The wader has reinforced neoprene padding at the knees and a neoprene stocking foot at the bottom of each trouser leg. The neoprene stocking foot is cemented to the garment at the ankles. The sample is being returned to you as you have requested. The applicable subheading for the chest wader will be 6210.40.5040, Harmonized Tariff Schedule of the United States (HTS), which provides for garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other men's or boys' garments: of man-made fibers: other overalls and coveralls. The duty rate will be 7.4 percent ad valorem. The rate of duty for the year 2000 will be 7.3 percent ad valorem. The chest wader falls within textile category designation 659. Based upon international textile trade agreements products of Taiwan are presently subject to quota restraints and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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 212-637-7076. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division