The tariff classification of a man’s jacket and pair of bib-and-brace overalls from China

N022977 March 5, 2008 CLA-2-62:OT:RR:NC:WA:357 CATEGORY: Classification TARIFF NO.: 6210.40.5020; 6210.40.5040 Ms. Maryellen West The Folsom Corporation 43 McKee Drive Mahwah, N.J. 07430 RE: The tariff classification of a man’s jacket and pair of bib-and-brace overalls from China Dear Ms. West: In your letter dated February 5, 2008, you requested a classification ruling. Two samples were submitted: Style number 51655 is a man’s thigh-length jacket with a shell composed of a woven 100% nylon taffeta fabric which has a visible polyvinylchloride (PVC) coating on the inner surface. The jacket is lined with a woven nylon fabric. The jacket has an integral hood with a drawcord tightening that can be rolled up and secured at the nape of the neck by three hook and loop fasteners and a full front opening secured by a double pull zipper closure. A double overlapping flap with a hook and loop fastener along the front placket and a tab with a hook and loop fastener at the neck area covers the front zipper area. The garment has long hemmed sleeves with a tab secured by a hook and loop fastener at the wrist area, inner storm cuffs with partial elastic and a tab with a hook and loop fastener at the wrist, a pocket with a flap closure on the left chest, a pocket with a flap closure on the left sleeve, a triple entry left front pocket with a flap closure and a double entry right front pocket with a flap closure below the waist, an inner pocket with a flap closure and a metal grommet and a drawcord tightening through the bottom hem. All of the pocket flaps are secured by hook and loop fasteners. Style number 61655 is a man’s pair of bib-and-brace overalls with a shell composed of a woven 100% nylon taffeta fabric which has a polyvinylchloride (PVC) coating on the inner surface. The garment has a woven nylon fabric lining with a mesh drain insert at the bottom hem. The bib-and-brace overalls have a front bib that extends more than six inches above the natural waistline significantly covering the chest area. The garment has elasticized suspenders secured to the front bib by plastic buckles, a front pocket with a flap secured by a hook and loop fastener on the front bib, a partially elasticized rear waist, a fly front opening covered by an overlay of fabric with a hook and loop fastener, reinforced fabric at the seat and knee areas, and long hemmed legs with a tab secured by a hook and loop fastener at the ankle area. The samples are being returned to you as you have requested. 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: other: anoraks (including ski-jackets), windbreakers and similar articles. The duty rate will be 7.1 percent ad valorem. The applicable subheading for the pair of bib-and-brace overalls will be 6210.40.5040, 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: overalls and coveralls. 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 falls within textile category 634. The bib-and-brace overalls fall within textile category 659. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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 W. Raftery at 646-733-3047. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division