CLA-2-62:RR:NC:WA:357 L82802
Ms. Moy Chu
Peca Corporation
9707 El Poche Street
S. El Monte, CA 91733
RE: The tariff classification of two stockingfoot waders, an incomplete wader, a neoprene wetsuit, a neoprene vest, a shell loop, gravel guards and pants guards from China
Dear Ms. Chu:
In your letters dated January 10, 2005 and February 24, 2005, you requested a classification ruling.
Samples were submitted, as follows: Style number 0701DPPSF is a man’s one-piece stockingfoot wader that extends to the chest area. The wader is constructed of a shell composed of one layer of a woven 100% polyester fabric on the outer surface and one layer of a knit mesh 100% polyester tricot fabric on the inner surface, with a plastic lamination in between. The plastic lamination is visible through the knit mesh fabric.
The top of the wader is cut straight across the front and back panels. The top of the wader also has a drawcord tightening with a plastic cord stopper and a pocket with a zipper closure on the inner portion of the chest area. The chest wader has neoprene suspenders that are secured to the garment by elastic straps with plastic buckles on the front panel and by elastic straps with hook and loop fasteners on the rear panel. A label featuring the “Cabela’s and Dry-Plus” tradename is on the upper portion of the front panel. The wader also has reinforced neoprene padding at the knee area which extends along the lower portion of the legs, elastic tightening at the ankle area and a neoprene stocking foot at the bottom of each trouser leg. The neoprene stocking foot is glued to the garment at the ankles.
Style number 0701GMWH is a man’s one-piece stockingfoot wader that extends to the waist area. The trousers are constructed of a woven 100% polyester fabric on the outer surface and a knit mesh 100% polyester tricot fabric on the inner surface with a plastic lamination in between. The plastic is visible through the knit mesh fabric. The garment is a pull-on pair of trousers with no opening at the waist. The waist features a textile web belt with a plastic buckle that is held to the garment by five belt loops. One of the front belt loops has a label featuring the “Cabela’s and Dry-Plus” tradename. The trousers have a reinforced rear seat area and are reinforced on the front portion of the legs from the thigh area to the ankle and on the rear portion of the legs from the calf area to the ankle. The garment has elastic at the ankles and a neoprene stocking foot at the bottom of each trouser leg. The neoprene stocking foot is glued to the garment at the ankles.
Style number 12199PBC is a man’s incomplete wader that extends from the chest area to the lower leg and is unfinished at the bottom. The wader is constructed of a camouflage print design 100% polyester fabric on the outer surface and a knit mesh 100% polyester tricot fabric on the inner surface, with a plastic lamination in between. The plastic is visible through the knit mesh fabric. The wader is lower and is cut straight across on the front panel and is higher and is cut round on the rear panel. There is a drawcord tightening with a plastic cord lock on the inner portion of the front panel, a large double entry pocket that is secured by a flap with a hook and loop closure and neoprene suspenders secured to the garment by elastic straps with plastic buckles on the front panels and by elastic straps with hook and loop fasteners on the rear panel. A label with the “Cabela’s and Dry-Plus” tradename is featured on the pocket flap. The wader has reinforced neoprene padding at the knees that extends along the lower portion of the legs.
In your letter you indicated that this unfinished wader will be completed after importation, either with a stockingfoot bottom or with boots. As imported it is considered wearing apparel.
Style number KH100 is a man’s “shorty” wetsuit constructed of one layer on the outer surface of a flat knit 100% nylon fabric and one layer on the inner surface of a flat knit 100% nylon fabric with an expanded neoprene rubber laminated in between. The wetsuit is a tightly fitted one-piece, short-sleeved garment that extends from the neck to the mid-thigh and has leg separations. The garment has a stand-up collar and a rear opening that extends from the neck to below the waist area in length. The rear opening is secured by a zipper closure with a 24-inch textile zipper pull that features the “Akona” tradename and by a tab with a hook and loop fastener on the rear portion of the collar. The “Akona” trade name and logo is also featured on the left sleeve, on the center portion of the chest area and on the right thigh.
Style number 50011 “Dog Jacket” is a man’s fitted vest that extends to the hip area. The vest is constructed of one layer on the outer surface of a camouflage design flat knit 100% nylon fabric and one layer on the inner surface of a flat knit 100% nylon fabric with an expanded neoprene rubber laminated in between. The vest is sleeveless and has a v-neck collar and a full front opening secured by a hook and loop fastener that extends along the length of the front opening. The logo “Kobuk Authentic Since 1992” is featured on the right chest.
Style number SM1600 “Shell Loop” is a gun shell holder constructed of one layer of a camouflage flat knit 100% nylon fabric on the outer surface and one layer of a flat knit 100% nylon fabric on the inner surface with an expanded neoprene rubber in between. The item measures approximately 13-inches wide by 4-1/2 inches high, and is a specially shaped and fitted case designed to be worn on the person to store and carry shells for hunting. The item has a zippered center compartment with 12 exterior individual cartridge holders on each side for shotgun or rifle shells. The item has a plastic clip on either end for attachment to a belt or bag.
Style number 03020 “Pant Guard” is an ankle guard that can be used by hunters while lying low in thicket. The item is designed specifically for protection against ticks and other insects. It is used in conjunction with hunting garments. The ankle guard is composed of one layer of knit 100% nylon fabric on the outer surface and one layer of knit 100% nylon on the inner surface with an expanded neoprene rubber in between. The ankle guard is approximately two inches wide and has a hook and loop fastener.
Style number 03010 “Gravel Guard” covers the ankle and is made of neoprene and nylon. The gravel guard measures approximately 7-1/2 inches wide and has a zipper closure.
The samples are being returned to you as you have requested.
The applicable subheading for style numbers 0701DPPSF and 12199PBC will be 6210.40.5040, Harmonized Tariff Schedule of the United States (HTS), which provides for garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: other men’s or boys’ garments: of man-made fibers: other: overalls and coveralls. The duty rate will be 7.1 percent ad valorem.
The applicable subheading for style number 0701GMWH will be 6210.40.5030, Harmonized Tariff Schedule of the United States (HTS), which provides for garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: other men’s or boys’ garments: of man-made fibers: other trousers, breeches and shorts. The duty rate will be 7.1 percent ad valorem.
The applicable subheading for style numbers KH100 and 50011 will be 6113.00.9084, Harmonized Tariff Schedule of the United States (HTS), which provides for garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: other: other: other: men’s or boys’. The duty rate will be 7.1 percent ad valorem.
The applicable subheading for style number SM1600 will be 4202.92.9026, Harmonized Tariff Schedule of the United States (HTS), which provides in part for other bags and containers with outer surface of textile materials, other, other, other, of man-made fibers. The duty rate will be 17.6 percent ad valorem.
The applicable subheading for style number 03020 will be 6117.80.9540, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up clothing accessories, knitted or crocheted: clothing accessories: other accessories: other: other: of man-made fibers: other: The duty rate will be 14.6 percent ad valorem.
The applicable subheading for style number 03010 will be 6406.99.1540, Harmonized Tariff Schedule of the United States (HTS), which provides for gaiters, leggings and similar articles, other, of textile materials, of man-made fibers. The duty rate will be 14.9 percent ad valorem.
Style numbers 0701DPPSF, 12199PBC, KH100, 50011 and 03020 fall within textile category designation 659. Style number 0701GMWH falls within textile category designation 647. Style number SM1600 falls within textile category designation 670. Style number 03010 falls within textile category designation 659. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.
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 646-733-3047.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division