The tariff classification of women’s ski pants from China

N022497 February 26, 2008 CLA-2-62:OT:RR:NC:TA:357 CATEGORY: Classification TARIFF NO.: 6210.50.5031 Mr. Mark McGuigan Coppersmith, Inc. 434 Rozzi Place South San Francisco, CA 94080 RE: The tariff classification of women’s ski pants from China Dear Mr. McGuigan: In your letter dated January 24, 2008, on behalf of Amtai Imports Inc./White Sierra, you requested a classification ruling. The sample you submitted is being returned as you requested. The item in question, style #V9716W, is made from a 100% polyester woven shell fabric with a visible coating on the inner surface. The garment is ankle-length and is fully lined. It has sealed seams in the front and back rise, one front pocket with flaps secured by hook-and-loop closures and a snap and one back pocket with flaps secured by a snap closure, zippered vents on the inner thighs, hidden elasticized leg sleeves, adjustment tabs on the inner part of the waistband, belt loops, a front zipper and a left-over-right snap closure at the waist. It is apparent from the cut that the garment is for women. The applicable subheading for the ski trousers will be 6210.50.5031, 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, ski/snowboard pants. The duty rate will be 7.1 percent ad valorem. In your letter you suggested classification as water resistant. Please note that in accordance with Legal Note 5 to chapter 62, HTSUS, this garment is properly classifiable in heading 6210, HTS. 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 #V9716W falls within textile category 648. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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