The tariff classification of bib overalls from Vietnam

NY L82453 April 26, 2005 CLA-2-61:RR:NC:N3:357 L82453 CATEGORY: Classification TARIFF NO.: 6113.00.9065 Mr. Frank Gonzalez Quality Customs Brokers, Inc. 615 N. Edgewood Ave. Wood Dale, IL 60191 RE: The tariff classification of bib overalls from Vietnam Dear Mr. Gonzalez: In your letter dated February 3, 2005, on behalf of Arcticshield, Inc., you requested a classification ruling. A sample was submitted and was destroyed in laboratory analysis The item in question, style H3 Hunting Bib Overalls, is a pair of men’s bib and brace overalls with a shell made from a 100% polyester brushed knit fabric printed on the face with a camouflage design and coated on the back with a visible plastic layer. The garment extends high upon the chest and has elasticized suspenders with plastic buckles. It has a front zipper with a two-way closure, a woven taffeta-type lining diamond quilted to a nowoven batting, long legs with side zippers covered by a flap with snaps, a partially elasticized waist, front and rear pockets in the waist area and unsecured chest pockets. The Customs laboratory analyzed the shell fabric and determined that it is not of knit pile construction. You suggested classification as water resistant. Please note that there are no tariff provisions for water resistant garments of knit construction. The applicable subheading for the overalls will be 6113.00.9065, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907, other than of cotton, overalls and coveralls. The duty rate will be 7.1 percent ad valorem. These overalls fall within textile category designation 659. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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