The tariff classification of a men’s neoprene stocking foot chest wader, storage bag and textile belt from China

N114096 July 30, 2010 CLA-2-62:OT:RR:NC:WA:357 CATEGORY: Classification TARIFF NO.: 6210.40.5040 Mr. Karl F. Krueger Radix Group International dba DHL Global Forwarding 2660 20th St. Port Huron, MI 48060 RE: The tariff classification of a men’s neoprene stocking foot chest wader, storage bag and textile belt from China Dear Mr. Krueger: In your letter dated June 30, 2010, on behalf of The Orvis Company, you requested a tariff classification ruling. The sample submitted, style number 9X8R, is a men’s one-piece stocking foot chest wader composed of a laminated fabric consisting of a woven 100% nylon fabric on the outer surface and a knit mesh 100% nylon tricot fabric on the inner surface with a polyurethane lamination in between. The polyurethane lamination is visible through the knit mesh fabric. The garment is cut straight across the top both on the front and rear panels, has a pocket on the inner portion of the front chest area that is secured by a hook and loop fastener and a label on the outer portion of the chest area that features the “Orvis Rod and Tackle,” trademark. The chest wader also has removable elasticized textile suspenders and an inner elasticized drawcord tightening through the top portion of the garment. The drawcord tightening is threaded through grommets forming loops on the inner portion of the front and rear panel. The suspenders are fastened through the loops and secured to the garment by hook and loop closures. The garment has permanently attached neoprene stocking feet that are glued to the garment at the ankle. Imported with the stocking foot chest wader will be a storage bag and a textile web belt. The storage bag is barrel-shaped with a drawcord tightening at one end and has a textile carry handle. The adjustable textile web belt has a plastic buckle closure and features a label with the “Orvis” tradename. Wearing the textile belt allows the garment to be converted to a waist-high chest wader by removing the suspenders and folding down the upper portion of the chest area. CBP has previously ruled that similar bags, suspenders and belts sold with a garment are composite goods with the essential character imparted by the garment. Such is the case with this stocking foot chest wader, suspenders, storage bag and textile web belt combination. Consequently, the chest wader, storage bag, suspenders and textile belt are not regarded as separate items for classification purposes. The sample is being returned to you as you have requested. The applicable subheading for the stocking foot chest wader will be 6210.40.5040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other men’s or boys’ garments: Of man-made fibers: Other: Overalls and coveralls. The rate of duty 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 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 (646) 733-3047. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division