CLA-2-62:PD:A:TC:I:I04 C81256

Neal G. Johnson, President
Gunsmithing, Incorporated
208B West Buchanan Street
Colorado Springs, Colorado 80907

RE: The tariff classification of men's garments from either Finland or Germany

Dear Mr. Johnson:

In your letter dated October 24, 1997, you requested a tariff classification ruling.

The submitted samples are men's garments which you describe as a shooting coat and shooting pants. You state that the garments' principle use in the United States is for sport shooting. Both garments are constructed from a stiff, heavy weight 100 percent cotton woven canvas fabric.

The shooting coat extends to the hip and features a full frontal opening secured by five button closures. The garment has long sleeves and one front pocket located below the waist. A non-slip material is applied to the elbow and right shoulder area of the garment. The inner elbow area of the sleeves features inserts of a knit flexible fabric. This knit fabric is also inserted under each sleeve. The rear of the coat has two leather straps with metal buckles. These straps are sewn onto the right shoulder area. The rear of the garment also features two metal clasps. There is also a large leather strap with a metal buckle sewn onto the top of the left sleeve.

The full length trousers feature a non-slip material at the knee and buttock area. The left leg of the trousers feature a 15-inch two-way zipper closure. The rear of the right leg features a 22-inch two-way zipper closure. Five belt loops encircle the waistband of the garment. The waistband of the garment also features six metal buttons. The waistband of the trousers is secured by a metal fastener. The submitted samples will be returned under separate cover.

The applicable subheading for the garments will be 6211.32.0081, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, men's or boys': of cotton: other. The rate of duty will be 8.4 percent ad valorem.

The garments fall within textile category designation 359. As products of either Finland or Germany, the garments are neither subject to quota nor visa requirements. 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.

Sincerely,

Signed by

Anthony W. Knapik
Acting Port Director
Miami Service Port