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NY L89786




February 14, 2006

CLA-2-62:RR:NC:WA:357 L89786

CATEGORY: CLASSIFICATION

TARIFF NO.: 6210.40.5020; 6210.40.5039; 6505.90.7090

Mr. Bruce C. Thelen
Dickinson Wright PLLC
500 Woodward Avenue, Suite 4000
Detroit, Michigan 48226-3425

RE: The tariff classification of two men’s jackets, a man’s pair of suspender pants and a detachable hood from China

Dear Mr. Thelen:

In your letter dated January 11, 2006, on behalf of your client, Carhartt, Inc., you requested a classification ruling.

The following samples were submitted: Style numbers C72 and J162 are two men’s jackets, style number B187 is a man’s pair of suspender pants and style number A220 is a detachable hood designed to be worn with an outerwear jacket. Each item is constructed of a shell composed of a woven 100% nylon fabric which has a visible waterproof breathable polyurethane laminate on the inner surface. Style C72 is lined in the upper portion of the front and rear panels with a polyester mesh fabric, and in the lower portion of the front and rear panels and in the sleeves with a woven nylon taffeta fabric. Style J162 is lined in the body with a polyester mesh fabric and in the sleeves with a woven nylon taffeta fabric. Style B187 is lined in the upper portion of the trousers extending to below the knee area with polyester mesh fabric, and in the lower portion of the leg area with a woven nylon taffeta fabric. Style A220 is lined with a nylon taffeta fabric.

Style C72 extends to the mid-thigh area in length. Style J162 extends to the lower hip area in length. Both jackets have a full front opening secured by a zipper closure and a double overlapping flap with snap closures that covers the zipper area. Both jackets also have long hemmed sleeves with an inner storm cuff, a tab secured by a hook and loop fastener at the wrist area, a pocket on the left chest that has a zipper closure and features a sewn-on label with the “Carhartt” tradename and logo, two front pockets with zipper closures below the waist that are covered by an overlay of fabric and two inner pockets secured by tabs with a hook and loop fastener. Style C72 has a pocket secured by a flap with a hook and loop fastener on the right chest, an inner drawcord tightening at the waist and a hemmed bottom. Style J162 has a drawcord tightening at the bottom hem. Both jackets have a detachable hood identified as style A220. The hood is held to each jacket by snaps, has a drawcord tightening, is secured at the chin area by tabs with a hook and loop fastener and has a sewn-on label with the “Carhartt” tradename and logo in the rear.

Style B187 has adjustable elasticized suspenders that are sewn onto the rear portion of the waistband and are secured to the front portion of the waistband by plastic buckles. The garment has an elasticized waistband with two side seam tabs secured by a hook and loop fastener, a zippered right rear pocket that features a sewn-on label with the “Carhartt” tradename and logo, long hemmed trousers legs with an adjustable tab secured by a snap closure at the ankle area and a full side seam zipper opening along the outer length of the trousers.

The samples are being returned to you as you have requested.

The applicable subheading for styles C72 and J162 will be 6210.40.5020, 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 men’s or boys’ garments: of man-made fibers: other, anoraks (including ski-jackets), windbreakers and similar articles. The duty rate will be 7.1 percent ad valorem.

The Customs Service has determined that detachable hoods of the type attached to styles C72 and J162, and imported in equal quantities and sold with the jackets are composite goods as that term is defined in the HTSUS. The classification is based on which portion provides the essential character. In this case it is the garments. Consequently, the hood is not regarded as a separate item for duty or quota purposes.

If the same detachable hoods are imported separately from the garments or in quantities in excess of the jackets, the applicable subheading for style A220 will be 6505.90.7090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece: whether or not lined or trimmed: other: of man-made fibers: other: wholly or in part of braid: other: other. The duty rate will be 6.8 percent ad valorem.

In your letter you suggested that style B187 should be classified under HTSUS 6210.40.5030. However, the statistical suffix number has changed.

The applicable subheading for style B187 will be 6210.40.5039, 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 men’s or boys’ garments: of man-made fibers: other, trousers, breeches and shorts: other. The duty rate will be 7.1 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 World Wide Web at http://www.usitc.gov/tata/hts/.

Styles C72 and J162 fall within textile category designation 634. Style B187 falls within textile category designation 647. Style number A220, when imported separately or in excess quantities, falls within textile category designation 659. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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 646-733-3047.

Sincerely,

Robert B. Swierupski
Director,

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