CLA-2-62:OT:RR:NC:TA:357

Ms. Jeannine Greener
Eddie Bauer, LLC
10401 NE 8th St.
Bellevue, WA 98004

RE: The tariff classification of a men’s climbing garment from Thailand

Dear Ms. Greener:

In your letter dated June 4, 2010, you requested a tariff classification ruling. The sample you submitted is being returned as you requested.

The item in question, style # 001-4475, is a men’s pair of bib and brace overalls. It has a front rise of approximately twenty-three inches. It has zippered pockets on the bib and on the thighs, zipper openings along the outside seams of the legs, elasticized inner leg sleeves with snaps, scuff guards, sealed seams, waterproof zippers and elasticized suspenders with hook and loop closures. With the exception of the front and back bibs, the garment is made entirely of a 70% polyester/30% nylon three-layer lamination consisting of an outer woven fabric and an inner, open-work knit fabric, with a plastic in between that is visible through the knit fabric. The bibs are made from an 87% nylon/13% spandex fabric.

The applicable subheading for style #001-4475 will be 6210.40.5040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s or boys’ overalls and coveralls made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907, of man-made fibers. The rate of duty will be 7.1 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/.

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