B85041 B8 Ruling Active

The tariff classification of motocross pants from Korea or Taiwan.

Issued June 25, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6210.40.5030

Headings: 6210

Product description

A pair of "Motocross Ride Pants," representing model "Shift," was submitted for our examination. The heavy weight woven man-made shell fabric is visibly coated on the inside surface with a plastic material and the pants are partially lined with a polyester mesh. There is a zipper fly and the waistband features self-fabric belt loops and a tab extension over the front opening. Lay-flat piping is incorporated along several of the side seams and there is reinforcement capping around the leg openings. An interior pouch pocket with hook and loop closures is attached to the inside of the waist and there are knee high zippered vent openings on the outside of each leg.

CBP rationale

The applicable subheading for the "Shift, Motocross Ride Pants," will be 6210.40.5030, Harmonized Tariff Schedule of the United States (HTS), which provides for Garments, made up of fabrics of heading 5602, 5603, 5906, or 5907: Other men's or boys' garments: Of man-made fibers: Other.

Full text

PD B85041 June 25, 1997 CLA-2-62:S:N:N:HO6 REH CATEGORY: Classification TARIFF NO.: 6210.40.5030 CBT International, Inc. 110 West Ocean Blvd., Suite 728 Long Beach, CA 90802 Attention: Laura Denny RE: The tariff classification of motocross pants from Korea or Taiwan. Dear Ms. Denny: In your letter dated June 30, 1997, you requested a tariff classification on behalf of Fox Racing USA. The sample provided is being returned as requested. A pair of "Motocross Ride Pants," representing model "Shift," was submitted for our examination. The heavy weight woven man-made shell fabric is visibly coated on the inside surface with a plastic material and the pants are partially lined with a polyester mesh. There is a zipper fly and the waistband features self-fabric belt loops and a tab extension over the front opening. Lay-flat piping is incorporated along several of the side seams and there is reinforcement capping around the leg openings. An interior pouch pocket with hook and loop closures is attached to the inside of the waist and there are knee high zippered vent openings on the outside of each leg. The applicable subheading for the "Shift, Motocross Ride Pants," will be 6210.40.5030, Harmonized Tariff Schedule of the United States (HTS), which provides for Garments, made up of fabrics of heading 5602, 5603, 5906, or 5907: Other men's or boys' garments: Of man-made fibers: Other... The rate of duty will be 7.4 percent ad valorem. -2- 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. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). Sincerely, Michael D'Ambrosio Service Port Director St. Albans, Vt.

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