The tariff classification of a man’s jacket and pair of bib-and-brace overalls from China.

N249835 February 25, 2014 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6210.40.5020; 6210.40.5040 Ms. Katy McLaughlan Glomex, Inc. 1511 S. Carlos Avenue Ontario, CA 91761 RE: The tariff classification of a man’s jacket and pair of bib-and-brace overalls from China. Dear Ms. McLaughlan: In your letter dated January 22, 2014, you requested a tariff classification ruling. Your samples will be returned. The submitted sample, Stormr Fusion Jacket, is a man’s hip-length jacket. The shell for two front panels, the rear panel and the lower portion of the sleeves are constructed from 100% nylon woven fabric with a coating on the inner surface. The balance of the sleeves is constructed of neoprene.  The jacket features a full front opening secured by a zipper closure that extends to the top of the collar, a hood with elasticized drawstrings, long sleeves with hook and loop adjustment tabs at the cuffs, inner stretch storm cuffs, zippered pockets at the chest and waist areas, zipper openings with mesh fabric inserts under the armholes and an elasticized drawstring through the bottom hem. The submitted sample, Stormr Fusion Bib, is a pair of man’s bib-and-brace overalls. The shell is composed of 100% nylon woven fabric with a coating on the inner surface. The bib-and-brace overalls have a front bib that extends more than six inches above the natural waistline, significantly covering the chest area. The garment has elasticized suspenders with adjustable plastic buckles and a front zipper opening that extends to the top of the bib. The garment features pockets secured by zipper closures on the left bib, an elasticized rear waist, pockets covered by a flap with a hook and loop fastener on the legs, and long hemmed legs with a zipper opening covered by an overlapping flap with two snap closures at the ankle area. The applicable subheading for the Stormr Fusion Jacket will be 6210.40.5020, 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: Anoraks (including ski-jackets), windbreakers and similar articles. The duty rate will be 7.1 percent ad valorem.The applicable subheading for the Stormr Fusion Bib 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 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 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 Rosemarie Hayward at (646) 733-3064. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division