CLA-2-61:OT:RR:NC:TA:357
Ms. May Chu
Peca Corporation
9707 El Poche St.
S. El Monte, CA 91733
RE: The tariff classification of men’s waders and components from Taiwan and China. Correction to Ruling Number N016612
Dear Ms. Chu:
This replaces Ruling Number N016612, dated September 14, 2007, which contained a clerical error. Styles 83292 and 83293U showed an incorrect statistical suffix. A complete corrected ruling follows.
In your letter dated August 28, 2007, you requested a classification ruling. You submitted six samples which are being returned to you. Future requests should be limited to no more than five samples of related merchandise.
The first item, style 5HIP800MAX4U, “men’s hipper,” is the upper part of a hip boot, consisting of a three-layer laminated fabric leg portion with reinforcement in the knee, a finished hem at the top and a buckled strap at the top. It has a label indicating a shoe or boot size. The fabric, which has a camouflage print design on the outer surface, is made from two flat knit nylon fabrics with a layer of expanded neoprene in the center. It will be finished upon importation by attaching a rubber boot.
The second item, style 83292, is a men’s waist high stocking foot wader made from a three-layer laminated fabric comprised of two flat knit nylon fabrics with a layer of expanded neoprene in the center. These trousers have an integral belt at the waist, reinforcement at the knee and unsized pod-shaped foot coverings at the bottom, designed to be worn under boots.
The third item, style 83293U, is identical in construction and features to style 83292 except that it lacks bottoms. Although you indicated that this item will be completed upon importation by adding boot bottoms, in its imported condition it will be considered trousers.
The fourth item, style 07020BELT, is a back support belt with a foam core and a textile covering with a hook and loop adjustment strap.
The fifth item is heat transfer seam tape made of “PU” (polyurethane) coated nylon fabric.
The sixth item is hook and loop fastener fabric tape made of nylon which will be imported on 60-yard rolls.
The applicable subheading for style 5HIP800MAX4U will be 6406.99.1540, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of footwear: removable insoles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof: other: of textile materials; of man-made fibers: other. The duty rate will be 14.9 percent ad valorem.
The applicable subheading for styles 83292 and 83293U 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 duty rate will be 7.1 percent ad valorem.
The applicable subheading for style 07020BELT will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The duty rate will be 7 percent ad valorem.
The applicable subheading for the heat transfer seam tape will be 5903.20.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other textile fabrics impregnated, coated, covered or laminated with plastics, with polyurethane, of man-made fibers, over 70 percent by weight of rubber or plastics. The duty rate will be Free.
The applicable subheading for the hook and loop fastener tape will be 5806.10.2400, Harmonized Tariff Schedule of the United States (HTSUS), which provides for woven pile fabrics … and chenille fabrics, of man-made fibers: fastener fabric tapes. The duty rate will be 7 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/.
Style 5HIP800MAX4U falls within textile category 659; styles 83292 and 83293U fall within textile category 647; the hook and loop fastener tape falls within category 229. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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 William Raftery at 646-733-3047.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division