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The tariff classification of men’s stockingfoot waders from Taiwan
Issued September 5, 2012 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N232652 (September 5, 2012)
Tariff classification
HTS codes: 6210.40.5040
Headings: 6210
Product description
The submitted sample is being returned as you requested. The item in question, style #1804-1 through 1804-5, will be offered in sizes small through 2XL, with style number suffixes based on size. The wader is made from a textile lamination consisting of an outer fabric of woven 100% polyester fabric treated with a Dupont Teflon® water repellant finish, an inner fabric of warp knit open construction material and a center layer of a polyurethane plastic membrane which is visible to the naked eye through the backing fabric. The garment is chest-high and has elasticized shoulder straps with buckles, gravel guards and neoprene unsized pods at the bottom for wear under boots.
CBP rationale
The applicable subheading for style #1804 will be 6210.40.5040, 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: overalls and coveralls.
Full text
N232652 September 5, 2012 CLA-2-62:OT:RR:NC:TA:357 CATEGORY: Classification TARIFF NO.: 6210.40.5040 Ms. Maryann Larkin Globe Express Services 970 West 190th St. Torrance, CA 90502 RE: The tariff classification of men’s stockingfoot waders from Taiwan Dear Ms. Larkin: In your letter dated August 22, 2012, on behalf of The Allen Company, you requested a tariff classification ruling. The submitted sample is being returned as you requested. The item in question, style #1804-1 through 1804-5, will be offered in sizes small through 2XL, with style number suffixes based on size. The wader is made from a textile lamination consisting of an outer fabric of woven 100% polyester fabric treated with a Dupont Teflon® water repellant finish, an inner fabric of warp knit open construction material and a center layer of a polyurethane plastic membrane which is visible to the naked eye through the backing fabric. The garment is chest-high and has elasticized shoulder straps with buckles, gravel guards and neoprene unsized pods at the bottom for wear under boots. The applicable subheading for style #1804 will be 6210.40.5040, 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: 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 William Raftery at (646) 733-3047. Sincerely, Thomas J. Russo Director National Commodity Specialist Division
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