The tariff classification of a women’s insulated coverall from China

N031519 July 8, 2008 CLA-2-62:OT:RR:NC:TA:357 CATEGORY: Classification TARIFF NO.: 6210.50.5040 Ms. Donna L. Shira Sharretts, Paley, Carter & Blauvelt, P.C. 75 Broad Street New York, NY 10004 RE: The tariff classification of a women’s insulated coverall from China Dear Ms. Shira: In your letter dated June 18, 2008, on behalf of Polo Ralph Lauren Corp., you requested a classification ruling. A sample garment and swatch were submitted. The garment is being returned as you requested. The item in question, style O86EX18, is made from a woven 100% nylon fabric with a visible polyurethane coating on the inner surface. It has a nylon lining and a nonwoven insulation, a front zipper opening, a stand up collar with two snaps, long sleeves with rib knit storm cuffs, side seam gussets with zipper openings extending from the ankle to the upper leg, internal elasticized leg sleeves, various pockets with zippers and snap closures and shirring across the back above the waist. The applicable subheading for the coverall will be 6210.50.5040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s or girls’ garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907, of man-made fibers: overalls and coveralls. The duty rate will be 7.1 percent ad valorem. 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/. This coverall falls within textile category 659. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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