CLA-2 CO:R:C:T 953902 jlj
Mr. Don Griffith
Cabela's Inc.
Import Department
812 13th Avenue
Sidney, Nebraska 69102
RE: Modification of Pre-Classification Ruling Letter (PCRL)
882439; Classification of a Waist-High Wader of Nylon Knit Fabric
laminated to Neoprene
Dear Mr. Griffith:
In PCRL 882439 of March 4, 1993, you were issued a tariff
classification ruling under the provision for men's overalls in
subheading 6113.00.0065, Harmonized Tariff Schedule of the United
States Annotated (HTSUSA), textile category 659. Our New York
office has requested a reconsideration of PCRL 882439 because of
a factual error.
FACTS:
PCRL 882439 classified Style 83292 as an overall because a
picture of a chest-high wader was submitted at the time of the
pre-classification. However, based on a written description and
a photograph of Style 83292 in your Spring 1993 catalog, Style
83292 is actually a waist-high wader made of nylon knit fabric
laminated to neoprene.
ISSUE:
What is the correct HTSUSA classification for this waist-
high wader?
LAW AND ANALYSIS:
A factual error was made in PCRL 882439 because of Customs'
assumption that Style 83292 was a chest-high wader. Based on
further information, Style 83292 is a waist-high wader. As such,
it is not classifiable under a similar provision for overalls.
Style 83292 is correctly classified as men's trousers in
subheading 6113.00.0044, HTSUSA.
HOLDING:
Style 83292 is classified in subheading 6113.00.0044,
HTSUSA, dutiable at the rate of 7.6 percent ad valorem, textile
category 647.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories applicable to textile
merchandise, you should contact your local Customs office prior
to importation of this merchandise to determine the current
status of any import restraints or requirements.
The designated textile and apparel category may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Inasmuch
as 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.
In order to insure uniformity in Customs classification of
this merchandise and eliminate uncertainty, we are modifying PCRL
882439 to reflect the above classification effective with the
date of this letter.
This notice to you should be considered a modification of
PCRL 882439 under 10 CFR 177.9(d)(1).
Sincerely,
John Durant, Director