CLA-2-62:OT:RR:NC:WA:357

Mr. John Gaston
Recon Protection LLC dba Strafe Outerwear
350 Thunderbowl Ln.
Aspen, CO 81611

RE: The tariff classification of a men’s pair of coveralls from China

Dear Mr. Gaston:

In your letter dated December 17, 2010, received in this office December 29, 2010, you requested a tariff classification ruling.

The sample submitted, style number 0300, “Sickbird Suit,” is a men’s pair of coveralls composed of a bonded fabric consisting of an outer woven 100% nylon fabric and an inner knit mesh 100% nylon fabric, with a polyurethane laminate in between. The plastic is visible through the mesh fabric.

The coverall is a one-piece garment that has an integral hood with a tab and buckle fastening in the rear, a drawcord tightening at the chin area, a front opening secured by a zipper closure that extends to the chin, two vertical pockets with zipper closures at the chest, three inner pockets, long hemmed sleeves with a tab secured by a hook and loop fastener at the wrist, inner storm cuffs with elasticized capping fabric, a zippered pocket on the lower portion of the left sleeve, zipper openings with a mesh fabric insert under the armholes for ventilation, an inner drawcord tightening at the waist, two vertical front pockets and two rear pockets with zipper closures below the waist. The garment also has long hemmed legs with a zipper opening and a mesh fabric insert along the thigh area, a zipper opening and a tab with an adjustable snap closure at the ankle, scuff guards on the lower portion of the legs and hidden leg sleeves with elastic tightening at the ankles. The “Strafe” tradename is on the upper portion of the left leg and on the rear waist, and the “Strafe” logo is on the upper portion of the left sleeve.

The sample is being returned to you as you have requested.

The applicable subheading for the coveralls will be 6210.40.5040, Harmonized Tariff Schedule of the United States (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: Other: Overalls and coveralls. 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 W. Raftery at (646) 733-3047.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division