CLA-2-62:RR:NC:WA:357 G88995

Ms. Barbara Balk
Edward M. Jones & Company
2580 S. 156th St.
Bldg. A Suite 201
Sea TAC, WA. 98158

RE: The tariff classification of a man’s pair of coveralls from Taiwan

Dear Ms. Balk:

In your letter dated March 14, 2001, on behalf of Outdoor Products, Inc., you requested a classification ruling.

The sample submitted, style number 1348, is a man’s pair of coveralls that are constructed of an outershell composed of a woven 100% cotton fabric. The coveralls are lined with a woven man-made fiber fabric that is quilted in a diamond pattern to a nonwoven batting insulation.

The coverall is a one-piece garment that features a snap-off detachable hood with a drawcord tightening and a tab that is secured by two hook and loop fasteners at the chin. The coverall has a stand-up collar that is composed of a fleece fabric on the inner surface and a woven fabric on the outer surface, and a front opening that is secured by a zipper closure that extends to the top of the garment’s collar. An overlapping flap with a snap closure at the neck covers the zipper area. The garment features two double entry chest pockets that have flaps and hook and loop fasteners, long hemmed sleeves with inner ribbed-knit fabric storm cuffs, a pocket on the left sleeve, two front pockets below the waist, two rear pockets (the left pocket has a zipper closure) below the waist, a rear double entry pocket on the right upper-thigh area and sewn-in elasticized suspenders on the inner portion of the waist area. The garment has a side seam double pull zipper opening on each leg that extends from the waist area to the ankle. A flap with four snaps covers each side zipper.

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

The applicable subheading for the coverall will be 6211.32.0007, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, men’s or boys’: of cotton: coveralls, jumpsuits and similar apparel: other, insulated for cold weather protection. The duty rate will be 8.2 percent ad valorem.

The coverall falls within textile category designation 359. Based upon international textile trade agreements products of Taiwan are present subject to quota restraints and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, 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 and should also be verified at the time of shipment.

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 212-637-7076.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division