The tariff classification of men’s rain garments from China

NY M82534 April 26, 2006 CLA-2-62:RR:NC:TA:357 M82534 CATEGORY: Classification TARIFF NO.: 6210.40.5020; 6210.40.5039 Mr. Joe Weeks Environmental and Hygiene Safety, Inc. 1600 E. 28th St. Chattanooga, TN 37404 RE: The tariff classification of men’s rain garments from China Dear Mr. Weeks: In your letter dated April 11, 2006, you requested a classification ruling. Samples were submitted. The first item, style H-QSI-240J, is a men’s rainwear jacket with a full front opening secured by a left-over-right, four-snap closure. The jacket is made from a woven nylon fabric with a PVC (polyvinyl chloride) plastic backing. The jacket has no tightening elements and no pockets. All seams have been sealed. The second item, style H-QSI-240ET, is a pair of pull-on pants with an elasticized waistband. It is made of the same fabric as the jacket, and it has no tightening at the cuffs and no pockets. It also has sealed seams. The tariff classification of these garments is unaffected by whether they are imported and sold as a set or as individual items. The applicable subheading for the jacket will be 6210.40.5020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907, other men’s or boys’ garments, of man-made fibers, anoraks (including ski-jackets), windbreakers and similar articles. The duty rate will be 7.1 percent ad valorem. The applicable subheading for the pants will be 6210.40.5039, Harmonized Tariff Schedule of the United States (HTSUS), which provides for garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907, other men’s or boys’ garments, of man-made fibers, other trousers, breeches and shorts. The duty rate will be 7.1 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. The jacket and pants fall within textile category designations 634 and 647, respectively. 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