CLA-2-61:S:N:N5:357 892542
Mr. Tom Steele
Kobuk Inc.
1305 S. Lyons St.
Santa Ana, CA 92705
RE: The tariff classification of partly assembled fishing waders
from Taiwan; unassembled; GRI 2(a); unfinished; neoprene
overalls
Dear Mr. Steele:
In your letter dated November 16, 1993, you requested a
classification ruling. Samples were submitted.
The item in question consists of the parts of a neoprene
laminate stocking foot chest wader in a partly assembled condition.
The importation will consist of chest-high overalls with attached
pod-shaped bottoms comprised of a three-layer material made from
two layers of knit man-made fiber fabric with a center layer of
expanded neoprene rubber. Also included are an unattached pocket
of neoprene laminate fabric in a rectangular shape, but with
rounded edges and having a horizontal zipper closure and a buckle;
suspenders consisting of woven polyester fabric with buckles on the
front and a separate piece of fabric joining the other pieces in
the back; and knee pads comprised of neoprene laminate fabric cut
to shape. The components will be joined after importation, top edge
nylon trim, a logo and a hang tag will be added, and threads will
be trimmed. The garment appears to be designed for men's wear and
our reply is based on that.
You asked for the classification of the components when
imported together or separately.
In accordance with General Rule of Interpretation 2(a), which
governs classification of goods under the Harmonized Tariff
Schedules of the United States (HTS), merchandise which is imported
in an unfinished state is to be classified in the same manner as
the finished good when the imported portion has the essential
character of the complete or finished article.
In addition an unassembled or disassembled product is to be
classified in the same manner as the same product in an assembled
state.
The overall with attached feet is considered to have the
essential character of the finished product. Therefore, based on
the above, this item will be classified in the same manner as the
finished product when it is imported apart from the other
components. When all the components are imported together, they
will be classified in the same manner as if they were assembled.
When all the above mentioned parts are imported together, the
applicable subheading for this unassembled wader will be
6113.00.0065, Harmonized Tariff Schedule of the United States
(HTS), which provides for other men's or boys' garments made up of
knitted or crocheted fabrics of heading 5903, 5906 or 5907:
overalls and coveralls. The duty rate will be 7.6 percent ad
valorem.
When the various components are imported separately, the
applicable subheading for the overall with feet will also be
6113.00.0065, Harmonized Tariff Schedule of the United States
(HTS). The duty rate will be 7.6 percent ad valorem. The applicable
subheading for the pocket and knee pads will be 6117.90.0056, HTS,
which provides for other knitted or crocheted parts of garments of
man-made fibers. The duty rate will be 15.5 percent ad valorem. The
applicable subheading for the polyester web suspenders will be
6212.90.0030, Harmonized Tariff Schedule of the United States
(HTS), which provides for other suspenders of man-made fibers. The
duty rate will be 7 percent ad valorem.
All of the above items fall within textile category
designation 659. Based upon international textile trade agreements
products of Taiwan are subject to quota restraints and the
requirement of a visa.
The designated textile and apparel categories may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Since part
categories are the result of international bilateral agreements
which are subject to frequent renegotiations and changes, to obtain
the most current information available, we suggest that you check,
close to the time of shipment, the Status Report on Current Import
Quotas (Restraint Levels), an internal issuance of the U.S. Customs
Service, which is available for inspection at your local Customs
office.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport