The tariff classification of a unisex bib and brace overalls from China

N262789 April 8, 2015 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6204.63.1505 Mr. Brandon Thomas Columbia Sportswear Company 14375 NW Science Park Drive Portland, OR 97229 RE: The tariff classification of a unisex bib and brace overalls from China Dear Mr. Thomas: In your letter dated February 24, 2015, you requested a tariff classification ruling. Your sample will be returned as requested. Style F5YO162483 is a pair of toddler unisex’s bib-and-brace overalls constructed of both knit and woven components. The straps, front and back yoke, the waist extending to above the knees, the bottom of the leg extending below the knees to the ankle and the back of the legs extending from the knees to the leg are constructed of 100% nylon woven fabric with a visible coating on the inner surface. The knees of the front panel, and the back panel extending from the waist to above the knees are constructed of 100% polyester woven fabric. The balance of the garment is constructed from 100% polyester knit fabric. The garment features a non-woven polyester insulation and a lining composed of 100% nylon woven fabric. The bib-and-brace overalls have a front bib that extends above the natural waistline, significantly covering the chest area. The garment has an adjustable hook and loop closure at the shoulder, a front zipper opening that extends to the top of the bib, and features an elasticized waist, hidden leg sleeves with elastic tightening at the ankles and long hemmed legs opening. You requested classification of style F5YO162483 under heading 6210, Harmonized Tariff Schedule of the United States (HTSUS). For a garment to be classified under the coated garment provisions in heading 6210, HTSUS, it must be made up of a qualifying fabric of chapter 59. While style F5YO162483 has portions of qualifying fabric, it is not regarded as being made up of such fabric and is therefore excluded from classification in heading 6210, HTSUS.The applicable subheading for the style F5YO162483 will be 6204.63.1505, HTSUS, which provides for Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Bib and brace overalls: Other: Insulated, for cold weather protection. The rate of duty will be 14.9 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 Natalie Hanson via email at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division