The tariff classification of men’s garments from China

N035296 August 29, 2008 CLA-2-62:OT:RR:NC:WA:357 CATEGORY: Classification TARIFF NO.: 6210.40.5020; 6210.40.5039 Ms. Nikki Adams Russell Corporation One Fruit of the Loom Drive P.O. Box 90015 Bowling Green, KY 42102-9015 RE: The tariff classification of men’s garments from China Dear Ms. Adams: In your letter dated August 1, 2008, you requested a classification ruling. The two samples you submitted are being returned to you. The first item, proto # OF9S06, is described as a men’s rain jacket. It is made from a woven polyester fabric with a visible polyurethane coating on the inner surface. It has a full front opening secured by a zipper closure, a hemmed bottom with an elasticized drawstring and cord lock, an integral hood with an elasticized drawstring and cord lock, long sleeves with elasticized ends and zippered pockets at the waist. The jacket is unlined. The second item, proto # OF9S07, is a pair of man’s rain pants made from a woven polyester fabric with a visible polyurethane coating on the inner surface. They have a fully elasticized, unbroken waistband, a drawstring with cord lock at the bottom of each leg and zippered pockets at the waist. The trousers are unlined. The applicable subheading for the jacket will be 6210.40.5020, Harmonized Tariff Schedule of the United States (HTSUS), 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 7.1 percent ad valorem. The applicable subheading for the trousers will be 6210.40.5039, Harmonized Tariff Schedule of the United States (HTSUS), which provides for 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: other trousers, breeches and shorts. The duty rate will be 7.1 percent ad valorem. In your letter you suggested classification of these garments under the water resistant provisions of the HTSUS. In accordance with Legal Note 5 of Chapter 62, HTSUS, these garments are classifiable in heading 6210, HTSUS, even if potentially classifiable as water resistant. 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 trousers fall within textile categories 634 and 647, respectively. 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 William Raftery at (646) 733-3047. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division