CLA-2-61:RR:NC:TA:357 H82045
Mr. Joseph F. Donohue, Jr.
Donohue and Donohue
26 Broadway
New York, NY 10004
RE: The tariff classification of stockingfoot waders and incomplete waders from Korea
Dear Mr. Donohue:
In your letter dated May 22, 2001, on behalf of Red Line Products, Inc. (doing business as Top Line Manufacturing Company), you requested a classification ruling. Samples were submitted and are being returned as you requested.
Two styles of stockingfoot waders and two styles of incomplete waders are involved. The first item, style NW950, is a stockingfoot chest wader made from two layers of knitted nylon fabric surrounding a layer of neoprene foam. It is cut straight across the chest and back and has web suspenders with quick-release plastic buckles, a large pocket on the outer chest area with a hook and loop closure and knee patches. The bottom of this article has a sewn-on stocking foot, i.e., an unsized pod-shaped bottom of the same material as the remainder of the wader, which goes under a separate boot. Your letter indicates that this item comes with removable gravel guards designed to prevent gravel from getting between the wader and the wearer’s boot. However, no gravel guards were received.
The second item, no style number, is essentially the same as style NW950, except that it extends only to the lower leg and is unfinished on the bottom.
The next item, style 4702, is a chest wader cut straight across the chest and back. It has web suspenders with quick-release plastic buckles, a web belt threaded through belt loops and neoprene and sewn-on nylon laminated stockingfoot bottoms with permanently attached gravel guards. Except for the stocking foot bottoms and gravel guards, this item is made from a woven outer fabric of polyester bonded to a knit nylon fabric. There is a plastics-type membrane between the fabrics which is visible though the knit fabric.
The final item, no style number, is essentially the same as style 4702, except that it extends only to the lower leg and has no stocking foot or gravel guard.
In your letter you stated that both unfinished waders are to be completed upon importation by having boots attached, and you suggested that these items are classifiable under the HTS provisions for footwear parts, citing a previous ruling from this office. Examination of these samples and a review of our prior ruling, file NY C84222, March 4, 1998, indicate that the articles in this request are distinguishable from the incomplete waders in our earlier ruling. In this case the incomplete waders are not constructed in such a way as to be dedicated solely to completion with boot bottoms. Therefore, they are not considered footwear parts. In their imported condition they are considered garments.
The applicable subheading for style NW950 and the unfinished version will be 6113.00.9065, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907, other men’s or boys’ overalls and coveralls. The duty rate will be 7.2 percent ad valorem.
The applicable subheading for style 4702 and the unfinished version will be 6210.40.5040, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907, other men’s or boys’ overalls and coveralls of man-made fibers. The duty rate will be 7.2 percent ad valorem.
Each of these articles falls within textile category designation 659. Based upon international textile trade agreements products of Korea are subject to quota and the requirement of a visa.
The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.
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 W. Raftery at 212-637-7076.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division