The tariff classification of women’s ski pants from China

NY M81433 April 21, 2006 CLA-2-62:RR:NC:TA:357 M81433 CATEGORY: Classification TARIFF NO.: 6210.50.5039 Ms. Barbara Nichols Spyder Active Sports, Inc. 4725 Walnut St. Boulder, CO 80301 RE: The tariff classification of women’s ski pants from China Dear Ms. Nichols: In your letter dated March 15, 2006, you requested a classification ruling. A sample was submitted and is being returned as you requested. The item in question, style P2000, is a pair of women’s ski pants with a shell made from a woven 100% polyester fabric with a visible plastics material laminated to the back side. The pants are ankle length and have a fly front, a waistband with belt loops and various means of closure, two zippered front pockets, a nonwoven insulation, a woven lining and hidden elastic leg sleeves. The front and back rise are sealed with tape. There are no side openings, scuff guards or reinforcement in the seat area. In your letter you indicated that the shell fabric is waterproof, and you included a report showing that the fabric was tested for water repellency using AATCC Method 22. In accordance with HTS Chapter 62 Legal Note 5 this garment, which is described in both headings 6204 and 6210, is classifiable under heading 6210. You should be aware, however, that the water resistant provisions in HTS Chapter 62 are governed by Additional U.S. Note 2 to the chapter, which requires the use of AATCC Method 35 when testing for water resistance. The applicable subheading for the pants will be 6210.50.5039, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s or girls’ garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907, of man-made fibers, other trousers, breeches and shorts. 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/. These pants fall within textile category designation 648. 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 William Raftery at 646-733-3047. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division