N247924 N2 Ruling Active

The tariff classification of an extreme weather suit from China

Issued December 4, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6307.90.9889

Headings: 6307

Product description

You submitted a sample of the Men’s Ultimate Extreme Weather Suit in camouflage color, item ID 290128. The item is made up from woven textile polyester fabric and is also heavily insulated with polyester. The weather suit is used as a body covering for hunters while hunting from inside a stationary hunting blind or standing outside in very cold weather. The weather suit has a hood and is footed but does not have any sleeves. Although sleeveless, the weather suit features two zippers for the arms of the wearer to protrude through and hold a weapon. In your letter you refer to this item as a garment. However, although it is worn like a garment, it is not considered wearing apparel for tariff purposes. For one thing, the leg portion impedes mobility. The foot portion would not be protective enough for walking in any outdoor area. In your letter you even state that it is not made for walking. The item is intended to be carried to the site where it will be worn, generally in the woods, and taken off after use, to be carried out again. It has a carry bag.

CBP rationale

The applicable subheading for the Men’s Ultimate Weather Suit, camouflage item ID 290128, will be 6307.90.9889, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for other made up textile articles, other.

Full text

N247924 December 4, 2013 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Mr. Mark Blake L.L. Bean, Incorporated 15 Casco Street Freeport, ME 04033 RE: The tariff classification of an extreme weather suit from China Dear Mr. Blake: In your letter dated November 14, 2013, you requested a tariff classification ruling. You submitted a sample of the Men’s Ultimate Extreme Weather Suit in camouflage color, item ID 290128. The item is made up from woven textile polyester fabric and is also heavily insulated with polyester. The weather suit is used as a body covering for hunters while hunting from inside a stationary hunting blind or standing outside in very cold weather. The weather suit has a hood and is footed but does not have any sleeves. Although sleeveless, the weather suit features two zippers for the arms of the wearer to protrude through and hold a weapon. In your letter you refer to this item as a garment. However, although it is worn like a garment, it is not considered wearing apparel for tariff purposes. For one thing, the leg portion impedes mobility. The foot portion would not be protective enough for walking in any outdoor area. In your letter you even state that it is not made for walking. The item is intended to be carried to the site where it will be worn, generally in the woods, and taken off after use, to be carried out again. It has a carry bag. The applicable subheading for the Men’s Ultimate Weather Suit, camouflage item ID 290128, will be 6307.90.9889, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% 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/. The sample will be returned. 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 Mitchel Bayer at (646) 733-3102. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

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