NY 859228
JAN 11 1991
CLA-2-62:S:N:N3I:357 859228
Ms. Erin Yeary
Daniel B. Hastings, Inc.
d/b/a Jovita Perez
P.O. Box 673
Laredo, Texas 78042
RE: The tariff classification of a unisex coverall from Mexico
Dear Ms. Yeary:
In your letter dated December 19, 1990, on behalf of Neese
Industries, Inc., you requested a classification ruling.
The sample submitted, style number DR275, is a unisex
coverall. The coverall is constructed of a nylon fabric visibly
coated on the inner surface with PVC. The coating has been
embossed to create the effect of a weave pattern.
The coverall features a front zipper opening and an
overlapping flap secured by a "VELCRO"-type fastener covering the
zipper area. "VELCRO"-type fasteners are also on the garment's
collar, sleeve cuffs, ankle cuffs and side openings located below
the waist. The side openings are hidden by a flap and can be
used for access into the inner garments. There is a right chest
pocket, a partially elasticized waistband and elasticized stir-
rups on the bottom of the ankle cuffs. The trade name "Dry
Rider" is printed on the left chest. The inner portion of the
garment's collar is composed of a corduroy fabric. The corduroy
fabric does not exclude the garment from being classified under
6210 HTS.
If the garment is sold to both males and females and cannot
be identified as exclusively men's, then the applicable
classification for the garment will be in the HTS subheading
covering women's garments.
The applicable subheading for the coveralls will be
6210.50.1040, Harmonized Tariff Schedule of the United States
(HTS), which provides for other women's garments, of man-made
fibers, other, overalls and coveralls. The duty rate will be 7.6
percent ad valorem.
You indicate that the submitted sample may be assembled from
fabricated U.S. components in Mexico. If this article meets the
requirement set forth under the provision of Sections 10.11-10.24
of the Customs Regulations, it would be eligible for partial duty
relief under subheading 9802.00.80 HTS.
The coveralls fall within textile category designation 659. Based
upon international textile trade agreements products of Mexico are not
presently subject to quota restraints but a visa is required.
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. Since part categories are the
result of international bilateral agreements which are subject to
frequent renegotiations and changes, to obtain the most current
information available, we suggest that you check, close to the time of
shipment, the Status Report on Current Import Quotas (Restraint
Levels), an internal issuance of the U.S. Customs Service, which is
available for inspection at your local Customs office.
This ruling is being issued under the provisions of Section 177 of
the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be brought
to the attention of the Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport