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NY M84151




July 5, 2006

CLA-2-62:RR:NC:WA:357 M84151

CATEGORY: CLASSIFICATION

TARIFF NO.: 6203.43.1500; 6203.43.2005; 6210.40.5040

Mr. Eric W. Kasprzyk
Superior Brokerage Services, Inc.
2945 Lone Oak Drive
Eagan, MN 55121

RE: The tariff classification of men’s and boys bib-and-brace overalls from China

Dear Mr. Kasprzyk:

In your letter dated April 20, 2006, and received in this office June 12, 2006, on behalf of Polaris Industries, Inc., you requested a classification ruling.

Two samples were submitted as follows: Style name “Men’s IQ Bib Overall,” is a man’s pair of bib-and-brace overalls constructed of a shell composed of a woven 420 denier oxford nylon fabric and some insert panels in the rear composed of a 660 denier nylon taslan fabric that have a 3000mm visible, waterproof/breathable coating on the inner surface of the shell fabric and a durable water resistant finish on the outer surface. The garment is lined with a woven man-made fiber fabric that is quilted to a nonwoven “Thermolite” insulation.

The bib-and-brace overall is a one-piece garment with a front bib which extends more than 6-inches above the natural waistline, significantly covering the chest area. The garment has sewn on elasticized suspenders with plastic buckles, a rear bib, a zippered front opening covered by a flap with a snap closure, an elasticized rear waistband with an adjustable tab on each side secured by a hook and loop fastener, two front pockets with zipper closures below the waist, two side seam zipper openings that extend from below the waist area to the bottom of the hemmed legs and inner elasticized leg sleeves secured by snap closures. Reflective strips of fabric and the “Polaris” trade name and logo are featured on various areas of the leg area.

Style name “Boy’s Rim Bib Overall,” is a boy’s pair of overalls constructed of a shell composed of a woven 330 denier nylon taslan fabric that has a polyurethane coating for water resistance. The garment is lined with a woven man-made fiber fabric quilted to a nonwoven batting insulation. The bib-and-brace overall is a one-piece garment with a front bib which extends more than 6-inches above the natural waistline, significantly covering the chest area. The garment has sewn-on elasticized suspenders with plastic buckles, a front opening secured by a zipper closure, an elasticized rear waistband, two side seam zipper openings that extend from below the waist area to the bottom of the hemmed legs, an overlapping flap with five hook and loop fasteners and a one-snap closure at the ankle area that covers the side zipper area and inner elasticized leg sleeves secured by two snaps. The “Polaris” tradename and logo are on the left bib area and the “Polaris” logo is on the lower rear portion of each leg.

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

The applicable subheading for style “Men’s IQ Bib Overalls” will be 6210.40.5040, 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: Other: Overalls and coveralls. The duty rate will be 7.1 percent ad valorem.

Style “Boy’s Rim Bib Overalls” is eligible for classification as water resistant. If the bib-and-brace overalls pass the water resistance test specified in the Harmonized Tariff Schedule of the United States (HTSUS), Chapter 62, U.S. Note 2, then the applicable HTS subheading for the garment will be 6203.43.1500, which provides for other: men’s or boys’ water resistant bib-and-brace overalls: of synthetic fibers. The duty rate will be 7.1 percent ad valorem.

If the bib-and-brace overalls do not pass the water resistance test, then the applicable HTS subheading for the garment will be 6203.43.2005, which provides for other: men’s or boys’ bib-and-brace overalls: of synthetic fibers: insulated, for cold weather protection. The duty rate will be 14.9 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/.

Both garments fall 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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