CLA-2-62:OT:RR:NC:3:353
Ms. Margaret Morgenson
Direct Source Marketing
4601 North Main Street
Racine, Wisconsin 53402
RE: The tariff classification of a jacket and overall from Colombia.
Dear Ms. Morgenson:
In your letter dated December 16, 2008, you requested a tariff classification ruling. The samples which you submitted are being returned as requested.
The submitted sample is of a jacket and overall constructed of woven polyester/cotton fabric that is coated with compact neoprene rubber that completely obscures the underlying fabric. The fabric is a fabric of heading 5906. The jacket reaches to the upper thigh and features a detachable hood with drawcord, full front left over right snap closure with storm flap, and heat sealed seams. The bib and brace overalls feature adjustable elasticized woven fabric straps and heat sealed seams.
The applicable subheading for the jacket, if of coated polyester fabric, will be 6210.20.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other garments, of the type described in subheadings 6201.11 to 6201.19: Of man-made fibers: Having an outer surface impregnated, coated, covered, or laminated with rubber or plastics material which completely obscures the underlying fabric.” The general rate of duty will be 3.8 percent ad valorem.
The applicable subheading for the jacket, if of coated cotton fabric, will be 6210.20.7000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 and 5907: Other garments, of the type described in subheadings 6201.11 to 6201.19: Other: Having an outer surface impregnated, coated, covered or laminated with rubber or plastics material which completely obscures the underlying fabric.” The general rate of duty will be 3.3 percent ad valorem.
The applicable subheading for the overall, if of coated polyester fabric, will be 6210.40.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Garments, made up of heading 5602, 5603, 5903, 5906 or 5907: Other men’s and boy’s garments: Of man-made fibers. Having an outer surface impregnated, coated, covered or laminated with rubber or plastics material which completely obscures the underlying fabric.” The general rate of duty will be 3.8 percent ad valorem.
The applicable subheading for the overall, if of coated cotton fabric, will be 6210.40.7000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other men’s or boys’ garments: Other: Having an outer surface impregnated, coated, covered or laminated with rubber or plastics material which completely obscures the underlining fabric." The general rate of duty will be 3.3 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/.
You request information regarding where to obtain documents regarding the country of origin of the fabrics and yarns used to make the garments; these documents are usually obtained from the supplier or manufacturer of the fabrics/yarn. If you want to request a ruling regarding eligibility for the APTDEA, you should supply a listing of all the textile components, their construction and fiber content, and the origin of all fibers and yarns.
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 Kenneth Reidlinger at (646) 733-3053.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division