The tariff classification of men’s bib and brace overalls and a parka from Taiwan

NY J86305 July 18, 2003 CLA-2-62:RR:NC:TA:357 J86305 CATEGORY: Classification TARIFF NO.: 6210.40.5040; 6210.40.5020 Mr. Richard Mueller A.H. Carter & Associates 7256 S. 227th Place Kent, WA 98032 RE: The tariff classification of men’s bib and brace overalls and a parka from Taiwan Dear Mr. Mueller: In your letter dated June 5, 2003, on behalf of Outdoor Products Inc., you requested a classification ruling. Samples were submitted and are being returned to you. The items are described as “Deluxe Insulated Nylon Rain Gear” and have “Wearguard” labels. Both have a shell of 100% nylon coated on the inner surface with PVC (polyvinylchloride) and a nylon lining quilted to a “polyfoam” layer of insulation, which appears to be an expanded rubber or plastics material. The first item, style 829, is a bib and brace overall with high front and back bibs, elasticized shoulder straps and gusseted leg openings with snaps. The second item, style 827, is a thigh-length parka with a left-over-right, full front opening secured by six snaps. It has an integral hood with drawstring, raglan sleeves, double-entry patch pockets at the waist, a snap at the sleeve ends and ventilation grommets under the arms. You suggested classification of these garments in a tariff provision for garments in which the coating is on the outer surface and completely obscures the underlying fabric. Because the coating is on the back of the fabric, not the outer surface, your suggested classification would not be applicable. The applicable subheading for style 829 will be 6210.40.5040, Harmonized Tariff Schedule of the United States (HTS), 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 duty rate will be 7.2 percent ad valorem. The applicable subheading for style 827 will be 6210.40.5020, Harmonized Tariff Schedule of the United States (HTS), 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, anoraks (including ski-jackets), windbreakers and similar articles. The duty rate will be 7.2 percent ad valorem. Styles 829 and 827 fall within textile category designations 659 and 634, respectively. Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, 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 and should also be verified at the time of shipment. 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 W. Raftery at 646-733-3047. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division