CLA-2-62:OT:RR:NC:N3:348
Ms. Judy Tran
Seattle Glove Inc.
11524 Cyrus Way
Mukilteo, WA 98275
RE: The tariff classification of bib and brace from China
Dear Ms. Tran:
In your letter dated May 25, 2016, you requested a tariff classification ruling. The sample will be returned to you, as requested.
The submitted, Style NE-11HGB, a man’s pair of bib-and-brace overalls constructed of a shell composed of a woven polyester fabric with a 3000mm visible, waterproof/breathable coating on the inner surface of the shell fabric and a durable water resistant finish on the outer surface. The garment is lined with a woven man-made fiber fabric that is quilted to a nonwoven insulation.
The bib-and-brace overall is a one-piece garment with a front bib which extends more than 12-inches above the natural waistline, significantly covering the chest area. The garment has sewn on elasticized suspenders with plastic buckles, a rear bib, two front pockets below the waist, two side seam openings that extend from below the waist area to the bottom of the hemmed legs secured by zipper and hook and loop closures. Reflective strips of fabric are featured on various portions of the leg area.
The applicable subheading for Style NE-11HGB 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: Other: Overalls and coveralls. The duty rate will be 7.1 percent ad valorem.
If the bib-and-brace overalls do not pass the water resistance test, then the applicable HTSUS subheading for the garment will be 6203.43.2005, which provides for other: men’s or boys’ bib-and-brace overalls: of synthetic fibers: insulated, for cold weather protection. The duty rate will be 14.9 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 https://hts.usitc.gov/current.
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 Rosemarie Hayward via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division