CLA-2-62:OT:RR:NC:N3:357
Ms. Deborah Janusa
J.W. Allen & Co., Inc.
1000 Riverbend Drive, Suite L
St. Rose, LA 70087
RE: The tariff classification of unisex bib-and-brace overalls from China.
Dear Ms. Janusa:
In your letter dated November 12, 2019, you requested a tariff classification ruling on behalf of Louisiana Professional Wear LLC. The sample will be retained for our files.
Style 400BTF is a pair of unisex bib-and-brace overalls constructed from 100% nylon woven fabric visibly coated with polyurethane on the outer surface. You state that the polyurethane coating obscures the underlying fabric. We disagree. We examined the garment fabric, and found that although there is a visible coating on the fabric, it does not completely obscure the underlying fabric.
The overalls feature adjustable elastic suspenders with plastic buckles that secure over two buttons located on the front bib. The overalls also contain a fly front with a snap closure, sealed seams, a back divider, and long hemmed leg openings.
The applicable subheading for style 400BTF will be 6210.50.5540, 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 women’s or girls’ garments: Other: Other: Overalls and coveralls. The rate of duty will be 7.1 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6210.50.5540, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6210.50.5540, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 https://hts.usitc.gov/current.
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 Deanna Boldt via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division