CLA-2-62:OT:RR:NC:N3:357
Ms. Jessica Kong
Paco (China) Garment Ltd.
Building B (Rock House), No. 9,
Yueyang Road,
Qingdao, China P.C.: 266071
RE: The tariff classification of a boy’s bib and brace overalls from China
Dear Ms. Kong:
In your letter dated July 8, 2014, you requested a tariff classification ruling. Your sample will be returned as requested.
Style FB44313 is a pair of boy’s bib-and-brace overalls. The garment is constructed of 100% polyester woven fabric that has a polyurethane coating on the inner surface. The garment features a non-woven polyester insulation and a lining composed of 100% polyester woven fabric. The bib-and-brace overalls have a front bib that extends above the natural waistline, significantly covering the chest area. The garment has elasticized suspenders with adjustable plastic buckles and a front zipper opening that extends to the top of the bib. The garment features elasticized waist, pockets below the waist, and long hemmed legs.
You requested classification of style FB44313 under heading 6210, Harmonized Tariff Schedule of the United States (HTSUS). The coating is not visible as that term is defined in the tariff, therefore HTSUS 6210 does not apply.
Style FB44313 is eligible for classification as water resistant. If the garment passes the water resistance test specified in the HTSUS, Chapter 62, U.S. Note 2, then the applicable HTSUS subheading for the garment will be 6203.43.1500, which provides for Men’s or boys’ suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Bib and brace overalls: Water resistant. The duty rate will be 7.1 percent ad valorem. If the garment does not pass the water resistance test, then the applicable HTSUS subheading for the style FB44313 will be 6203.43.2005, HTSUS, which provides for Men’s or boys’ suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Bib and brace overalls: Other: Insulated, for cold weather protection. The rate of duty will be 14.9 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 the 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 Natalie Hanson via email at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division