The tariff classification of a men’s coverall from Pakistan.

N257979 October 27, 2014 CLA-2-62:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6211.32.0010 Ms. Stacey Nesseth Red Wing Shoe Company 314 Main Street Red Wing, MN 55066-2337 RE: The tariff classification of a men’s coverall from Pakistan. Dear Mr. Nesseth: In your letter dated October 2, 2014, you requested a tariff classification ruling. The submitted sample will be returned. Style 60150, identified as a “Red Wing Temperate Coverall,” is a men’s one-piece step-in garment constructed from 100% cotton woven fabric. The garment extends from the neck to the ankles and features a self-fabric collar with a snap closure; a left-over-right front with two snap closures and an inner two-way designed zippered closure; long sleeves with snap closures at the sleeve openings; two self-fabric covered zippered pockets on the front panel, which extend from the chest to the waist; a small utility pocket on the left sleeve, which is secured by a hook and loop closure; two front side pockets below the waist; a partially elasticized waist; a tool pocket on the rear right leg below the patch pocket; a hanger loop at the rear neck; two rear patch pockets below the waist; a self-fabric covered opening on the right rear pocket; hemmed legs openings with snap closures at the ankles. Slash openings with snap closures are located behind each side pocket to allow the wearer to reach garments worn underneath. The applicable subheading for Style 60150 will be 6211.32.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’: of cotton: coveralls, jumpsuits and similar apparel: other: men’s. The duty rate will be 8.1% 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 the 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 specifically regarding the classification in 9817.00.96, HTSUS, of this item, contact National Import Specialist J. Sheridan at 646-733-3012. If you have any other questions regarding the ruling, contact National Import Specialist Rosemarie Hayward via e-mail at rosemariecasey.hayward@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division