The tariff classification of a jacket, overall and hood from Canada.

N041383 October 31, 2008 CLA-2-62:OT:RR:NC:3:353 CATEGORY: Classification TARIFF NO.: 6210.40.5020, 6210.40.5040, 6505.90.8090 Ms. Gayle Butcher Ranpro Inc. 620 Ireland Road Simcoe, Ontario Canada N3Y 4L6 RE: The tariff classification of a jacket, overall and hood from Canada. Dear Ms. Butcher: In your letter dated October 3, 2008, you requested a tariff classification ruling. The samples which you submitted are being returned as requested. The submitted samples are Petro-Guard® Styles J160 400 Jacket, P160 043 Pant, and H160 501Z Hood. All three items are constructed of Nomex®IIIA woven aramid fiber fabric with a visible neoprene coating on the outer surface. The Petro-Guard® line offers flash fire and electrical arc protection. The men’s Style J160 400 Jacket is hip-length with a stand-up collar, hidden detachable roll-up snap-on hood with drawstring closure that fits under the collar, batwing sleeves, full front zipper closure, full front hook and loop strip storm flap, rear vent, two patch pockets below the waist with hook and loop flap closures, reflective tape front and back, inner elasticized cuffs, adjustable hook and loop wrist cuffs, a drawcord bottom, and watertight seams. The men’s Style P160 043 Pant is a bib and brace overall with a nine-inch front rise, adjustable suspenders with a spreader bar at the back, elasticized sides at the waist, adjustable hook and loop strip leg cuffs, reflective band around each leg, and watertight seams. The Style H160 501Z Hood has snaps at the bottom that can attach to the jacket, is elasticized around the face and fits over a hard hat. The applicable subheading for the Style J160 400 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 general rate of duty will be 7.1 percent ad valorem. The applicable subheading for the Style P160 043 Pant (bib and brace overall) 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 general rate of duty will be 7.1 percent ad valorem. The applicable subheading for the Style H160 501Z Hood will be 6505.90.8090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric…other: other: of man-made fibers: other: not in part of braid, other: other: other. The general rate of duty will be 18.7 cents per kilogram plus 6.8 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/. 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 Kenneth Reidlinger at (646) 733-3053. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division