The tariff classification of a man’s pair of coveralls from Taiwan

NY G88967 April 5, 2001 CLA-2-62:RR:NC:WA:357 G88967 CATEGORY: Classification TARIFF NO.: 6211.33.0007 Ms. Barbara Balk Edward M. Jones & Company 2580 S. 156th St. Bldg. A Suite 201 Sea TAC, WA. 98158 RE: The tariff classification of a man’s pair of coveralls from Taiwan Dear Ms. Balk: In your letter dated March 14, 2001, on behalf of Outdoor Products, Inc., you requested a classification ruling. The sample submitted, style number 325, is a man’s pair of coveralls that are constructed of an outershell composed of a woven 65% polyester/35% cotton fabric. The coveralls are lined with a knit man-made fiber fabric that is quilted in a diamond pattern to a nonwoven batting insulation. In a phone conversation you indicated that the garment is not coated. The coverall is a one-piece garment that features a zip-off hood with a drawcord tightening, a stand-up collar that is composed of a ribbed-knit fabric and a full opening that is secured by a zipper closure that extends to the top of the garment’s collar. An overlapping flap with a-one snap closure at the neck covers the zipper area. The coverall has two zippered chest pockets, two front pockets below the waist, two rear pockets (the left pocket has a zipper closure) below the waist, a rear double entry pocket on the right upper thigh area, long sleeves with elasticized cuffs and a pocket on the left sleeve. The garment features a side seam double pull zipper opening on each leg with a one-snap closure at the ankle. The zipper opening extends from the waist area to the ankle. The sample is being returned to you as you have requested. The applicable subheading for the coverall will be 6211.33.0007, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, men’s or boys’: of man-made fibers: coveralls, jumpsuits and similar apparel: other, insulated for cold weather protection. The duty rate will be 16.3 percent ad valorem. The coverall falls within textile category designation 659. Based upon international textile trade agreements products of Taiwan are present 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