The tariff classification of jacket, vest and bib-and-brace overalls from China.

N068099 July 24, 2009 CLA-2-62:OT:RR:NC:TA:348 CATEGORY: Classification TARIFF NO.: 6113.00.1005; 6113.00.1012 Stacey Nesseth Red Wing Shoes 314 Main Street Red Wing, MN 55066 RE: The tariff classification of jacket, vest and bib-and-brace overalls from China. Dear Ms. Nesseth: In your letter dated July 8, 2009, you requested a tariff classification ruling. Style 65080 is composed of a men’s jacket, bib-and-brace overalls and vest. The jacket, vest and overalls are constructed of a knit fabric coated with compact polyurethane/polyamide plastic material that completely obscures the underlying fabric. The jacket features a hood, long sleeves with snap closures on the sleeve cuffs, a full frontal opening with a six snap left over right closure and two flap pockets at the waist. There are reflective stripes on the front and rear panels, on the lower portion of the sleeves and at the waist of the garment. The vest is sleeveless and has oversized armholes. It features a stand-up collar, two flap pockets at waist with hook and loop closure and a full front opening secured by a zipper closure that extends to the top of the garment’s collar. There are reflective strips on the front and rear panels. The jacket and vest can be attached together at the nape of the neck with a hook and loop closure and zippered together along the front edges. Although the garments are worn together, each garment can also be worn separately and will be classified as a separate garment. The bib-and-brace overall is a one-piece garment which has a front bib that extends more than 6-inches above the natural waistline, significantly covering the chest area. The garment has suspenders with an elasticized insert in the rear that is secured to the front bib by a plastic buckle. The long hemmed legs of the garment have flap pockets that are secured by hook and loop closure and snap closures at the ankles. There are reflective stripes surrounding the knee area. In your letter, you state your opinion that the garments will be sold as a set and should be classified under 6210.40.7000. It is this office’s opinion that these items are a knit, not woven, garment and would be classified under subheading 6113. Regarding the items sold being sold as a set, the Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Although the jacket, vest and bib-and-brace vest will be sold as part of a set after importation, they do not meet the definition of “goods put up in sets for retail sale”. These items do not meet element (a) above. The merchandise is not classifiable in different headings. As such, the items have been classified separately. The applicable subheading for the jacket will be 6113.00.1005, HTSUS, which provides for Garments made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Having an outer surface impregnated, coated, covered, or laminated with rubber or plastics material which completely obscures the underlying fabric, Coats and jackets: Men'’ or boys'. The general rate of duty will be 3.8% ad valorem. The applicable subheading for the vest will be 6113.00.1012, HTSUS, which provides for Garments made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Having an outer surface impregnated, coated, covered, or laminated with rubber or plastics material which completely obscures the underlying fabric, Other. The general rate of duty will be 3.8% ad valorem. The applicable subheading for the bib-and-brace overalls will be 6113.00.1012, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Having an outer surface impregnated, coated, covered, or laminated with rubber or plastics material which completely obscures the underlying fabric, Other. The general rate of duty will be 3.8% 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 Rosemarie Hayward at (646) 733-3064. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division