CLA-2-62:RR:NC:TA:357 M81928
Mr. Paul Meyer
Masterpiece International Shipping
101 Continental Blvd.
El Segundo, CA 90245
RE: The tariff classification of bib overalls and trousers from China
Dear Mr. Meyer:
In your letter dated March 29, 2006, on behalf of JMI (USA) Ltd., you requested a classification ruling. Samples were submitted and are being returned as you requested.
Styles 07Yma04, 07Ywa07 and 07Yya02 are all bib and brace overalls with a shell made from a 100% nylon woven fabric with a visible polyurethane coating on the inner surface, a woven lining fabric and a nonwoven insulation. Each of these items also has a front zipper closure, elastic in the rear of the waist, a high front bib with elasticized shoulder straps, reflective material on the lower legs and hidden elasticized leg sleeves.
Style 07Yma04 is a men’s garment. It has zippered front pockets below the waist, zippers on the outside leg seam extending from the ankle to just below the waist, scuff guards and the word “Yamaha” embroidered onto left front chest.
Style 07Yma07 is a women’s garment. It has zippered pockets below the waist, scuff guards and zippers on the outside leg seams from the ankle to the waist.
Style 07Yya02 is a youth’s garment. It has reinforcement in the knees and zippers on the outside leg seams extending from the ankles to the lower thigh. It has no pockets.
Style 06JAC010A is a pair of men’s pants constructed from 85% wool, 15% nylon knit fabric. The pants are fully lined with a woven polyester fabric with a 600mm polyurethane coating and feature a flat waistband with five belt loops, a fly front opening with a zipper closure and a button at the waistband, adjustable textile tabs on the waistband with plastic buckles, quarter pockets at each side, cargo pockets with buttoned flaps on each leg, two rear pockets with buttoned flaps, a woven fabric overlay in the seat area, zippers at the ankles, and hemmed legs.
The applicable subheading for styles 07Yma04 and 07Yya02 will be 6210.40.5040, HTSUS, which provides for garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907, other men’s or boys’ garments, of man-made fibers, overalls and coveralls. The duty rate will be 7.1 percent ad valorem.
The applicable subheading for styles 07Yma07 will be 6210.50.5040, HTSUS, which provides for garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907, other women’s or girls’ garments, of man-made fibers, overalls and coveralls. The duty rate will be 7.1 percent ad valorem.
The applicable subheading for Style 36-910 will be 6103.41.1010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s and boys’… trousers, … knitted or crocheted: of wool or fine animal hair: trousers and breeches: men’s. The rate of duty will be 61.1 cents per kilogram + 15.8% 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/.
Style 07Yma04, 07Ywa07 and 07Yya02 fall within textile category designation 659. Style 06JAC010A falls within textile category designation 447. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.
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