The tariff classification of a man's overall, a scuba bootieand a rubber cup sole from Taiwan, Mexico and Canada

NY 870495 MARCH 18, 1992 CLA-2-62:S:N:N3I:357 870495 CATEGORY: Classification TARIFF NO.: 6113.00.0065; 6406.10.9040; 6406.20.0000 Mr. T.S. Steele T.S. Steele Group 725 North A1A Suite B-102 Juipter, Fla. 33477 RE: The tariff classification of a man's overall, a scuba bootie and a rubber cup sole from Taiwan, Mexico and Canada Dear Mr. Steele: In your letter dated December 30, 1991, you requested a classification ruling. The sample garment, style number 3015, is a man's overall constructed of a three-layer fabric with an outer surface composed of a knit jersey nylon fabric, an inner surface composed of a knit nylon which has been napped and a neoprene rubber laminated in between. The overall is stated to be used to help keep the body dry and warm during the pursuit of such sports as fishing, rafting, scuba and hunting. An analysis of this product shows that it is not of pile construction. The overall is a one piece garment with leg separations that extend to the ankle. The garment is sleeveless and has a round neckline. There is an opening on the left shoulder which is secured by a "VELCRO"-type fastener. On the front of each leg there is an overlay padding also composed of knit nylon with neoprene rubber in between. Regarding sample 2(a), a scuba bootie style 401, the upper is made primarily of pieces of laminated fabric consisting of neoprene sandwiched between two textile layers. The underfoot, also of this laminated fabric, is stitched on. No shaping has taken place by lasting or otherwise. It is below the ankle, approximately 3 1/2 inches high. You state the textile fabric used is a nylon knit. In your letter, you have stated that the bootie will be further manufactured into footwear in the U.S. by attaching a cup sole of either American or foreign origin. Due to the exposed stitching which attaches the underfoot, we believe the sample would be of little practical use without the addition of an outersole. By telephone, you stated that the booties would never be shipped to the U.S. with the overall or the cup sole. Regarding sample 2(b), a rubber cup sole, its sidewall is about 1/2 inch high. The applicable subheading for the overall will be 6113.00.0065, Harmonized Tariff Schedule of the United States (HTS), which provides for other men's or boys' garments made up of knitted or crocheted fabrics of 5903, 5906 or 5907, overalls and coveralls. The duty rate will be 7.6 percent ad valorem. Goods classifiable under subheading 6113.00.0065, HTS, which have originated in the territory of Canada, will be entitled to a 4.5 percent rate of duty under the United States Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. The applicable HTS subheading for the bootie will be 6406.10.9040, HTS, which provides for "unformed" uppers, whose external surface is still 50% or more textile materials even after every leather, rubber, and plastic accessory and reinforcement present is included as part of the upper's external surface; and in which, in the aggregate of the textile materials present on the outside layer, the man-made fibers weigh more than the cotton fibers, or the wool and/or fine animal hair fibers, or any other single type of fiber. The duty rate will be 9 percent ad valorem from Taiwan and Mexico and 5.4 percent from Canada. The applicable HTS subheading for the rubber cup sole will be 6406.20.0000 as "outer soles and heels, of rubber or plastics". The rate of duty will be 5.3 percent from Taiwan and Mexico and 3.1 percent from Canada. The overalls fall within textile category designation 659. The bootie falls within textile category designation 669. Based upon international textile trade agreements products of Taiwan are presently subject to quota restraints and the requirement of a visa. Products of Mexico are not presently subject to quota restraints but a visa is required. Products of Canada are not subject to quota restraints or the requirement of a visa The rubber cup sole is not subject to quota, visa or any other import restraint from Taiwan, Mexico or Canada. The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport