CLA-2-62:OT:RR:NC:N3:348
Ms. Jeanne Burns
Thornley & Pitt, Inc.
1633 Old Bayshore Hwy
Burlingame, California 94010
RE: The tariff classification of coveralls from China
Dear Ms. Burns:
In your letter dated April 27, 2021, on behalf of your client, Readymax, you requested a tariff classification ruling. The sample is being retained by this office.
The submitted sample is a coverall constructed from 100% polypropylene nonwoven fabric coated with a compact polyether plastic material (which is a form of polyurethane) that completely obscures the underlying fabric. The coveralls feature an attached hood with elastic around the edge to cling to the head, long sleeves with elastic at the sleeve ends, long pant legs with elastic at the leg bottoms, a full front zipper that runs the full length of the torso with a covering flap, and elastic sewn into a rear panel at approximately the waistline.
You state in your letter, the garment will be sold to and used as disposable medical protection garment for paramedics, firefighter/EMT, etc.
The applicable subheading for the coveralls will be 6210.10.5090, HTSUS, which provides for Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Of fabrics of heading 5602 or 5603: Other: Nonwoven disposable apparel designed for use in hospitals, clinics, laboratories or contaminated areas: Other. The rate of duty will be Free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 6210.10.5090, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.65, in addition to subheadings 6210.10.5090, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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
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