The tariff classification of men’s waders from Taiwan and China

N108717 June 18, 2010 CLA-2-62:OT:RR:NC:TA:357 CATEGORY: Classification TARIFF NO.: 6210.40.5040; 6210.40.5039 Ms. Moy Chu PECA Corporation 9707 El Poche St. S. El Monte, CA 91733 RE: The tariff classification of men’s waders from Taiwan and China Dear Ms. Chu: In your letter dated June 1, 2010, you requested a tariff classification ruling. We are returning the samples you submitted. Six articles were submitted. Those involving boots or boot-bottom waders will be answered separately. The first item, style 0601DPPW, is a stockingfoot wader made of a laminated fabric consisting of a 100% polyester woven outer fabric and a 100% polyester tricot knit openwork filament yarn inner fabric, with a plastic laminate in between that is visible through the inner fabric. This item extends to the upper chest and is cut straight across at the top. It has web adjustment straps with buckles on the sides, elasticized shoulder straps with buckles and a neoprene fabric pad extending over the shoulders, an elasticized drawstring with a cord lock through the top, an inside zippered pocket, reinforcement at the knees and neoprene fabric unsized pods at the bottom with elasticized gravel guards. There is a patch on the chest with a “Cabella’s Dry-Plus” logo. The second item, style 0601DPWH, is made of the same materials as 0601DPPW. This style is waist high and has a web belt, reinforcement at the knees and neoprene fabric unsized pods at the bottom with elasticized gravel guards. There is a patch at the waist with a “Cabella’s Dry-Plus” logo. The applicable subheading for style 0601DPPW will be 6210.40.5040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s or boys’ overalls and coveralls made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907, of man-made fibers. The rate of duty will be 7.1 percent ad valorem. The applicable subheading for 0601DPWH will be 6210.40.5039, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s or boys’ trousers, breeches and shorts made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907, of man-made fibers. The rate of duty 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/. 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