The tariff classification of a pair of men’s insulated bib-and-brace overalls from Vietnam

NY K84070 April 7, 2004 CLA-2-62:RR:NC:WA:357 K84070 CATEGORY: Classification TARIFF NO.: 6203.42.2005 Mr. Brian Bernarding Dick’s Sporting Goods 200 Industry Drive RIDC Park West Pittsburgh, PA 15275 RE: The tariff classification of a pair of men’s insulated bib-and-brace overalls from Vietnam Dear Mr. Bernarding: In your letter dated March 4, 2004, you requested a classification ruling. The sample submitted, style number MWA00037, is a man’s pair of bib-and-brace overalls constructed of a shell composed of a woven 100% cotton duck canvas fabric. The garment is lined with a woven 100% nylon fabric and has a nonwoven “Thinsulate” insulation. The bib-and-brace overall is a one-piece garment that has a front bib which extends more than 6-inches above the natural waistline, significantly covering the chest area. The garment features adjustable, elasticized suspenders that are sewn onto the rear portion of the overalls and are secured to the front bib by a metal buckle that fastens over a button closure. The garment has four pockets on the front bib, two side seam openings at the waist area that are secured by button closures and a fly front opening secured by a zipper closure. The garment also has two front pockets with an additional smaller pocket inside the right front pocket, a pass-through pocket inside the left front pocket and two rear pockets below the waist. The bib-and-brace overall has long trouser legs with three rear pockets and a hammer loop on the thigh area, articulated knees and an opening on the lower portion of the leg that is secured by a zipper closure. Each button features the “Northeast Outfitters” logo. The sample is being returned to you as you have requested. The applicable subheading for the bib-and-brace overall will be 6203.42.2005, Harmonized Tariff Schedule of the United States (HTS), which provides for other men’s or boys’ bib-and-brace overalls: of cotton: other: Insulated, for cold weather protection. The duty rate will be 10.3 percent ad valorem. The bib-and-brace overall falls within textile category designation 359. Based upon international textile trade agreements products of Vietnam are not presently subject to quota restraints or 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