The tariff classification of men’s rain jackets, overalls and a hood from China

NY K80611 December 3, 2003 CLA-2-62:RR:NC:TA:357 K80611 CATEGORY: Classification TARIFF NO.: 6210.40.5020; 6210.40.5040; 6505.90.8090 Ms. Margaret McLain Beijing Trade Exchange, Inc. 900 2nd Street NE, Suite 309 Washington, DC 20002 RE: The tariff classification of men’s rain jackets, overalls and a hood from China Dear Ms. McLain: In your letter dated November 4, 2003, you requested a classification ruling. Samples were submitted and are being returned as you requested. Each of the samples is made from a 100% nylon fabric with a polyurethane coating on the outer surface. You have described this fabric as follows: Fabric weight two ounces per square yard; coating weight three ounces per square yard; coating thickness two mm; total thickness nine mm. The jackets, styles IEPB, IEPC and IEPD, are all thigh-length with a full front opening secured by a left-over-right snap closure, long hemmed sleeves and a straight-cut hemmed bottom. Style IEPB has four snap-halves surrounding the collar for attaching an optional hood. Styles IEPC and IEPD both have an integral hood with a drawcord tightening. Style IEPE is a pair of bib and brace overalls with a front bib that provides extensive chest coverage. It has elasticized shoulder straps attached to the front bib by two buttons, long hemmed legs and a fly with a snap closure. Style IEPF is a pair of bib and brace overalls with a front bib that provides extensive chest coverage. It has elasticized shoulder straps attached to the front bib by two buttons and long hemmed legs. Style IEPA is a hood with a drawcord tightening and the top portion of four snaps used to attach it to a jacket. In your letter you suggested classification of the garments in the tariff provisions for garments having a plastic coating on the outer surface which completely obscures the underlying fabric. Examination of the samples indicates that although the coating is substantial, the underlying fabric is not completely obscured. Based on the foregoing, the applicable subheading for styles IEPB, IEPC and IEPD 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. In 2004 the duty rate will be 7.1 percent ad valorem. The applicable subheading for styles IEPE and IEPF 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. In 2004 the duty rate will be 7.1 percent ad valorem. Assuming that the hood is not imported with a jacket, the applicable subheading for style IEPA will be 6505.90.8090, Harmonized Tariff Schedule of the United States (HTS), which provides for other hats and headgear, of man-made fibers, not in part of braid. The duty rate will be 19 cents per kilo plus 6.9 percent ad valorem. In 2004 the duty rate will be 18.7 cents per kilo plus 6.8 percent ad valorem. Styles IEPB, IEPC and IEPD fall within textile category designation 634; styles IEPA, IEPE and IEPF fall within textile category designation 659. Based upon international textile trade agreements products of China 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 William Raftery at 646-733-3047. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division