The tariff classification of men’s, women’s and boy’s ski/snowboard pants from China

NY M85202 August 17, 2006 CLA-2-62:RR:NC:WA:357 M85202 CATEGORY: Classification TARIFF NO.: 6203.43.3510; 6203.43.4010; 6204.63.3010; 6204.63.3510; 6210.40.5031; 6210.50.5031 Mr. Daniel Meylor Carmichael International Service 533 Glendale Boulevard LosAngeles, California 90026-5097 RE: The tariff classification of men’s, women’s and boy’s ski/snowboard pants from China Dear Mr. Meylor: In your letter dated July 17, 2006, on behalf of DRL Corporation, dba Great Outdoor Clothing, you requested a classification ruling. Five samples were submitted as follows: Style number 1110 is a man’s pair of ski/snowboard pants constructed of a shell composed of a woven 100% nylon fabric which has a visible polyurethane coating on the inner surface and sealed seams at the front and back rise. The garment is lined with a woven nylon fabric. The garment has a fly front zipper opening that is covered by an overlapping flap with a one-snap closure and a hook and loop fastener on the front portion of the waistband, an adjustable textile web belt with a hook and loop fastener and a plastic buckle on each side of the waistband and partial elastic on the rear portion of the waistband. The garment also has two slanted front pockets and a right rear pocket that are secured by a zipper closure, two partial side seam zipper openings with a mesh fabric gusset along the outer thigh area, long hemmed pants legs that have scuff guards at the ankle and hidden leg sleeves with a vent opening secured by a snap, a hook and loop fastener and elastic tightening at the ankle. Style number 1111 is a man’s pair of ski/snowboard pants constructed of a shell composed of a woven 100% nylon fabric which has a polyurethane coating and sealed seams at the front and back rise. The coating is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply. The garment is lined with a woven nylon fabric and has a nonwoven batting insulation. The garment has a fly front zipper opening that is covered by an overlapping flap that has a tab with a snap closure and a metal hook and bar closure on the front portion of the waistband, an adjustable tab with a hook and loop fastener on each side of the waistband that is secured by a plastic buckle and an elasticized rear waistband. The garment has two front pockets and a right rear pocket that are secured by zipper closures, long hemmed legs that have scuff guards at the ankles, a zipper opening at the ankle area that is secured by a tab with a snap closure and a hook and loop fastener and hidden leg sleeves that have a side opening secured by a snap, a hook and loop fastener and elastic tightening at the ankle. Style number 1210 is a woman’s pair of ski/snowboard pants constructed of a shell composed of a woven 100% nylon fabric that has a visible polyurethane coating on the inner surface and sealed seams at the front and back rise. The pants are lined in the upper portion with a knit brushed fleece fabric and in the lower portion with a woven nylon fabric. The garment has a fly front zipper opening secured by an overlapping flap with a one-snap closure on the front portion of the waistband, five belt loops surrounding the waistband and two tabs with adjustable button closures that are attached to a tunnel elasticized band on the inner surface of the waistband. The garment has two zippered front pockets, two side seam zipper openings with a mesh fabric gusset on the outer portion of the thigh area, long hemmed legs and hidden leg sleeves that have a side opening secured by a snap, two hook and loop fasteners and elastic tightening at the ankle. Style number 1211 is a woman’s pair of ski/snowboard pants constructed of a shell composed of a woven 100% nylon fabric that has a polyurethane coating and sealed seams at the front and back rise. The coating is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply. The garment is lined with a woven nylon fabric and has a nonwoven polyester batting insulation. The garment has a fly front zipper opening secured by an overlapping flap with a one-snap closure and a metal hook and bar closure on the front portion of the waistband, a tab with a hook and loop fastener on each side of the waistband secured by a plastic buckle and an elasticized rear waistband. The pants have two front pockets with zipper closures, long hemmed legs with scuff guards at the ankles, a zipper opening at the ankle area that is secured by a snap closure and two hook and loop fasteners and hidden leg sleeves that have a side opening secured by a snap, a hook and loop fastener and elastic tightening at the ankle. Style number 1310 is a pull-on pair of ski/snowboard pants constructed of a shell composed of a woven 100% nylon fabric which has a visible polyurethane coating on the inner surface and sealed seams at the front and back rise. Although you indicated in your letter that the garment is unisex, in a phone conversation you stated that the garment is cut to boys’ sizing specifications. The garment is lined with a woven nylon fabric and has a nonwoven batting insulation. The garment has an elasticized waistband with no opening, an elasticized drawcord tightening at the waist, a pocket with a zipper closure on the right thigh, a pocket with a flap secured by a hook and loop fastener on the left thigh, long hemmed legs with a scuff guard at the ankle, a vent opening with a gusset insert at the ankle area that is secured by a tab with a hook and loop fastener and hidden leg sleeves with an elasticized ankle cuff. Style 1111 is eligible for classification as water resistant. If the garment passes 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 6203.43.3510, which provides for other: men’s or boys’ water resistant trousers or breeches: ski/snowboard pants: of synthetic fibers. The duty rate will be 7.1 percent ad valorem. If the garment does not pass the water resistance test, then the applicable HTS subheading for the garment will be 6203.43.4010, which provides for other: men’s trousers and breeches: of synthetic fibers. The duty rate will be 27.9 percent ad valorem. Style 1211 is eligible for classification as water resistant. If the garment passes 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 6204.63.3010, which provides for other women's or girls’ water resistant trousers or breeches: ski/snowboard pants: of synthetic fibers. The duty rate will be 7.1 percent ad valorem. If the garment does not pass the water resistance test, then the applicable HTS subheading for the garment will be 6204.63.3510, which provides for other women's trousers and breeches: of synthetic fibers. The duty rate will be 28.6. percent ad valorem. The applicable subheading for styles 1110 and 1310 will be 6210.40.5031, 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: Ski/snowboard pants. The duty rate will be 7.1 percent ad valorem. The applicable subheading for style 1210 will be 6210.50.5031, 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 women’s or girls’ garments: Of man-made fibers: Other trousers, breeches and shorts: Ski/snowboard pants. 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 1110, 1111 and 1310 fall within textile category designation 647. Styles 1210 and 1211 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 W. Raftery at 646-733-3047. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division