CLA-2-61:RR:NC:WA:357 L83044
Mr. Donald Fischer
PricewaterhouseCoopers, LLP
199 Fremont Street
San Francisco, CA 94105-2227
RE: The tariff classification of a man’s rainsuit from China
Dear Mr. Fischer:
In your letter dated March 16, 2005, on behalf of your client, Beijing Trade Exchange, Inc., you requested a classification ruling.
The samples submitted consist of a man’s two-piece rainsuit, which includes style number J96129, a blaze orange color rain jacket and style number O96129, a blaze orange color pair of bib-and-brace overalls. Both the jacket and the overalls are constructed of a flat knit 100% cotton fabric that has a visible polyurethane coating on the outer surface. The jacket has a mesh lining fabric insert in the center portion of the rear yoke area. In your letter you indicate that each garment will also be imported in a lime color under style number J97122 for the jacket and under style number J97122 for the bib-and-brace overalls.
The jacket is thigh-length and has an integral hood with a drawcord tightening, a stand-up collar and a full front opening secured by a zipper closure. The hood can be rolled up and stored within the collar by a hook and loop fastener. The jacket has a double storm flap with four snap closures that covers the front zipper area. The garment also has long hemmed sleeves with a tab secured by a hook and loop fastener at the wrist area, two large front pockets secured by flaps with a hook and loop fastener located below the waist, a free hanging rear yoke that covers the mesh lining fabric insert and a straight cut hemmed bottom. The jacket features two-inch wide reflective strips across the front and rear panels and on the upper and lower portion of each sleeve.
The bib-and-brace overalls are a one-piece garment with a front bib that extends more than six inches above the natural waistline, significantly covering the chest area. The overalls also have elasticized suspenders that are sewn to the rear portion of the garment and are secured to the front bib by plastic buckles, a fly front opening with a one-snap closure and long hemmed trouser legs with a tab secured by a hook and loop fastener at the ankle area. The garment features a two-inch wide reflective strip surrounding the lower portion of each leg.
Although you suggested classification for the jacket under HTS 6113.00.1005, and for the pair of overalls under HTS 6113.00.1012, the polyurethane coating on both garments does not completely obscure the underlying knit cotton fabric.
The applicable subheading for the orange color jacket will be 6113.00.9015, 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 coats and jackets: of cotton: men’s or boys’. The duty rate will be 7.1 percent ad valorem. This classification will also apply to the same style in lime, assuming that the coating differs only in color.
The applicable subheading for the orange color pair of bib-and-brace overalls will be 6113.00.9055, 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 overalls and coveralls: of cotton: men’s or boys’. The duty rate will be 7.1 percent ad valorem. This classification will also apply to the same style in lime, assuming that the coating differs only in color.
You indicate in your letter that a raincoat will also be imported for which we have not received a sample. Because different constructions and finishes may affect whether a coating is visible, we can only provide a ruling on the submitted styles.
The jacket falls within textile category designation 334. The pair of overalls falls within textile category designation 359. 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