The tariff classification of men’s coated or laminated garments from China or Taiwan

NY L89462 January 13, 2006 CLA-2-62:RR:NC:TA:357 L89462 CATEGORY: Classification TARIFF NO.: 6210.40.5039 Ms. Shirley Drake Bass Pro Shops 2500 E. Kearney Springfield, MO 65898 RE: The tariff classification of men’s coated or laminated garments from China or Taiwan Dear Ms. Drake: In your letter dated December 9, 2005, you requested a classification ruling. Samples were submitted and are being returned to you. The first item, style MPBP600, is a pair of waterproof trousers made from a fabric consisting of a three-layer laminate. The outer layer is a woven 100% nylon fabric, the center layer is a film of Gore-tex® expanded PTFE (polytetrafluoroethylene) and the inner layer is an open-construction knit fabric. The trousers have a zippered fly with a snap at the waist, an elasticized waistband, two front and one rear zippered pocket, long legs with a vertical zipper extending along the outseam to the knee area and a tab with a hook and loop closure at the ankle. In your letter you suggested classification of this garment in subheading 6210.40.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for certain garments having an outer surface completely covered or obscured by rubber or plastics. Inasmuch as this garment is composed of a lamination in which the outer surface is a woven textile fabric and not a rubber or plastics material, the classification you suggested does not apply. Because the plastic film is visible through the knit inner fabric the applicable subheading for the trousers will be 6210.40.5039, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s or boys’ garments made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907, of man-made fibers, other trousers, breeches and shorts. The duty rate will be 7.1 percent ad valorem. We are unable to rule on the classification of style #HM01. Please submit a lap diagram from the fabric maker for this style. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. These trousers fall within textile category designation 647. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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 William Raftery at 646-733-3047. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division