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

NY G88996 April 6, 2001 CLA-2-62:RR:NC:WA:357 G88996 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 321, is a man’s pair of coveralls that are constructed of an outershell composed of a woven 100% 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. The coverall is a one-piece garment that has a pointed collar composed of a corduroy fabric on the inner surface and a woven fabric on the outer surface, and a front opening that is secured by a zipper closure. An overlapping flap with a snap closure at the neck covers the zipper area. The garment features two chest pockets with zipper closures, two front pockets below the waist, two “pass through” slash openings on the inner portion of the front pockets which can be used for easy access into inner garments, long hemmed sleeves with a snap closure at the wrists, a pocket on the left sleeve, two rear pockets below the waist and a zipper opening on the lower portion of each leg that extends approximately from the knee area to the ankle. The sample is being returned to you as you have requested. The applicable subheading for the coverall will be 6211.32.0007, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, men’s or boys’: of cotton: coveralls, jumpsuits and similar apparel: other, insulated for cold weather protection. The duty rate will be 8.2 percent ad valorem. The coverall falls within textile category designation 359. 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