The tariff classification of men’s coveralls from Poland

N073624 August 31, 2009 CLA-2-62:OT:RR:NC:TA:348 CATEGORY: Classification TARIFF NO.: 6211.33.0010 Ms. Stacey Nesseth Red Wing Shoe Company 314 Main Street Red Wing, MN 55066-2337 RE: The tariff classification of men’s coveralls from Poland Dear Ms. Nesseth: In your letter dated August 24, 2009, you requested a tariff classification ruling. The submitted sample is identified as Model 27019. Model 27019 is a man’s coverall composed of 54% modacrylic, 45% cotton and 1% carbon fiber woven fabric. Your correspondence indicates that this garment is flame retardant, anti-static and oil resistant. This coverall features a double-pull front zipper extending from the crotch to the neck. The zipper is covered by a placket with three snap closures which fastens left over right. The garment features long sleeves with two snap cuffs; reflective tape on the sleeves, shoulders and calves; tunnel elastic at the rear waist; two slash pockets at the waist; two rear patch pockets; 2 zipper pockets on the right chest and one on the left; a flap pocket on the left thigh with hook and loop closures with a second zipper pocket on the patch pocket; double patch pocket on right leg; long hemmed legs. The applicable subheading for this garment will be 6211.33.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for track suits, ski-suits and swimwear, other garments: other garments, men’s or boys’: of man-made fibers, other: men’s. The rate of duty will be 16%. 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