CLA-2-61:OT:RR:NC:TA:357
Ms. Gayle Butcher
620 Ireland Rd.
P.O. Box 430
Simco, Ontario
Canada N3Y 4L6
RE: The tariff classification of men’s garments and headwear from Canada
Dear Ms. Butcher:
In your letter dated February 10, 2009, you requested a tariff classification ruling. The samples you submitted are being returned as you requested.
The merchandise in question consists of a jacket, a coat, a pair of bib pants and a hood, all made from a 100% polyester knit fabric with a polyurethane coating on the exterior surface. Each item is packed individually in a sealed bag with descriptive information and the style number.
The first item, style J12 510 (marked J12 501 on the sample and packaging), is a jacket with a center back length of approximately thirty-one inches. It has a full front opening with a zipper closure covered by a flap with snaps, long sleeves, a standup collar with snap-halves and reflective tape on the left and right front, the back and the sleeves.
The second item, style P12 011, is a pair of bib pants with legs that extend to the ankle and elasticized straps that extend over the shoulders.
The third item, style C12 410, is a coat with a center-back length of approximately forty-eight inches. It has long sleeves, a left over right five-snap closure, a standup collar with snap-halves and reflective tape on the left and right front, the back and the sleeves.
The fourth item, style H12 501, is a hood with four snap-halves and a securing drawstring of braided material.
The coating on the outer surface of the garments does not completely obscure the underlying fabric.
The applicable subheading for styles J12 510 (J12 501) and C12 410 will be 6113.00.9025, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s or boys’ coats and jackets, other than of cotton, made up of fabrics of heading 5903, 5906 or 5907. The rate of duty will be 7.1 percent ad valorem.
The applicable subheading for style P12 011 will be 6113.00.9044, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s or boys’ trousers, breeches and shorts other than of cotton, made up of fabrics of heading 5903, 5906 or 5907. The rate of duty will be 7.1 percent ad valorem.
The applicable subheading for the hood, style H12 501, will be 6505.90.5090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other hats and other headgear, knitted or crocheted, of man-made fibers, wholly or in part of braid. The rate of duty will be 6.8 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 William Raftery at (646) 733-3047.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division