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NY 892542





DECEMBER 15, 1993

CLA-2-61:S:N:N5:357 892542

CATEGORY: CLASSIFICATION

TARIFF NO.: 6113.00.0065; 6117.90.0056; 6212.90.0030

Mr. Tom Steele
Kobuk Inc.
1305 S. Lyons St.
Santa Ana, CA 92705

RE: The tariff classification of partly assembled fishing waders from Taiwan; unassembled; GRI 2(a); unfinished; neoprene overalls

Dear Mr. Steele:

In your letter dated November 16, 1993, you requested a classification ruling. Samples were submitted.

The item in question consists of the parts of a neoprene laminate stocking foot chest wader in a partly assembled condition. The importation will consist of chest-high overalls with attached pod-shaped bottoms comprised of a three-layer material made from two layers of knit man-made fiber fabric with a center layer of expanded neoprene rubber. Also included are an unattached pocket of neoprene laminate fabric in a rectangular shape, but with rounded edges and having a horizontal zipper closure and a buckle; suspenders consisting of woven polyester fabric with buckles on the front and a separate piece of fabric joining the other pieces in the back; and knee pads comprised of neoprene laminate fabric cut to shape. The components will be joined after importation, top edge nylon trim, a logo and a hang tag will be added, and threads will be trimmed. The garment appears to be designed for men's wear and our reply is based on that.

You asked for the classification of the components when imported together or separately.

In accordance with General Rule of Interpretation 2(a), which governs classification of goods under the Harmonized Tariff Schedules of the United States (HTS), merchandise which is imported in an unfinished state is to be classified in the same manner as the finished good when the imported portion has the essential character of the complete or finished article. In addition an unassembled or disassembled product is to be classified in the same manner as the same product in an assembled state.

The overall with attached feet is considered to have the essential character of the finished product. Therefore, based on the above, this item will be classified in the same manner as the finished product when it is imported apart from the other components. When all the components are imported together, they will be classified in the same manner as if they were assembled.

When all the above mentioned parts are imported together, the applicable subheading for this unassembled wader will be 6113.00.0065, Harmonized Tariff Schedule of the United States (HTS), which provides for other men's or boys' garments made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: overalls and coveralls. The duty rate will be 7.6 percent ad valorem.

When the various components are imported separately, the applicable subheading for the overall with feet will also be 6113.00.0065, Harmonized Tariff Schedule of the United States (HTS). The duty rate will be 7.6 percent ad valorem. The applicable subheading for the pocket and knee pads will be 6117.90.0056, HTS, which provides for other knitted or crocheted parts of garments of man-made fibers. The duty rate will be 15.5 percent ad valorem. The applicable subheading for the polyester web suspenders will be 6212.90.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other suspenders of man-made fibers. The duty rate will be 7 percent ad valorem.

All of the above items fall within textile category designation 659. Based upon international textile trade agreements products of Taiwan are subject to quota restraints and the requirement of a visa.

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. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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