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

NY G88968 April 6, 2001 CLA-2-62:RR:NC:WA:357 G88968 CATEGORY: Classification TARIFF NO.: 6211.32.0007 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 1355, is a man’s pair of coveralls that are constructed of an outershell composed of a woven 100% nylon fabric which has a polyurethane coating. The coveralls are lined with a woven man-made fiber fabric that is quilted to a nonwoven batting insulation. The coating is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply. The coverall is a one-piece garment that has a stand-up collar composed of a knit fleece fabric on the inner surface and a woven fabric on the outer surface, an integral hood with a drawcord tightening and a tab with a hook and loop fastener at the chin, and a front opening that is secured by a double pull zipper closure that extends to the top of the garment’s collar. The hood can be rolled up and concealed within the garment’s collar by a hook and loop fastener. An overlapping flap with a snap closure at the neck covers the zipper area. The garment features two vertical front pockets secured by zipper closures above the waist, an overlay of fabric with a hook and loop fastener that covers the pockets, an elasticized waist, a self-fabric belt on the front portion of the waist that is secured by a hook and loop fastener, sewn-in elasticized suspenders on the inner portion of the waist area, two vertical front pockets with zipper closures below the waist, a zipper opening under each armhole for ventilation and long sleeves that have elastic and a tab with a hook and loop fastener on the cuffs. The garment also has a side seam double pull zipper opening on each leg that extends from the waist area to shin area. From the shin area to the ankle a hook and loop fastener with elastic and a snap closure at the ankle secures the side openings. An additional overlay of fabric with a hook and loop fastener and two snaps covers the leg area from the shin 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