The tariff classification of ski pants from China

NY M84688 June 29, 2006 CLA-2-62:RR:NC:TA:357 M84688 CATEGORY: Classification TARIFF NO.: 6210.40.5039; 6210.50.5039 Ms. Pat Poon Takson Garment Mfg. Co., Ltd. 5/F., South Wing, Harbor Centre, Tower One Hong Kong RE: The tariff classification of ski pants from China Dear Ms. Poon: In your letter received June 13, 2006, you requested a classification ruling. Samples were submitted with your request. Style 3705 is a pair of men’s trousers with a shell made from a 100% polyester woven fabric with a visible coating on the inner surface. The pants have a zipper fly front, two left over right snap closures at the waist, belt loops and adjustment tabs with hook and loop closures on the waistband, slant, zippered pockets in the front, a rear zippered pocket, cargo pockets with snapped flaps on the thighs, hidden elasticized leg sleeves, zippered openings at the bottom hem of each leg and a full lining with polyfill insulation. Style 3726 is a pair of women’s pants with the same features as style 3705, differing only in that this garment has two rear patch pockets with snapped flaps. Style 3724 is a pair of women’s pants in a 100% polyester fabric with a herringbone weave that is visibly coated on the inner surface. This garment has a zipper fly, a three-snap closure at the waist, belt loops, zippered slant front pockets, one patch pocket with a snapped flap on the thigh, hidden elasticized leg sleeves, a full lining quilted to a nonwoven insulation and contrasting colored embroidery on the lower left leg. Certain ski/snowboard pants are exempt from quota from China. Among the features required for this exemption under HTSUS Chapter 62, Statistical Note 4, are “sealed seams.” Examination of these samples indicates that none of them has this feature. Therefore, they cannot be within the statistical provision for ski/snowboard pants that are exempt from quota. The applicable subheading for style 3705 will be 6210.40.5039, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s or boys’ 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. The applicable subheading for styles 3726 and 3724 will be 6210.50.5039, Harmonized Tariff Schedule of the United States (HTSUS), which provides for 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/. Style 3705 falls within textile category designation 647; styles 3726 and 3724 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