The tariff classification of boys’ and girl’s pants from China

N026933 April 30, 2008 CLA-2-62:OT:RR:NC:WA:358 CATEGORY: Classification TARIFF NO.: 6210.40.5039; 6210.50.5039 Ms. Barbara Nichols Spyder Active Sports, Inc. 4725 Walnut Street Boulder, CO 80301 RE: The tariff classification of boys’ and girl’s pants from China Dear Ms. Nichols: In your letter dated April 24, 2008, you requested a classification ruling. Three pairs of pants were submitted with your request. They are identified as Style 5072 Boy’s Action Pant, Style 5412 Boy’s Mini Trek Pant and Style 5260 Girl’s Tempest Pant. All pant styles have taped seams at the front and back rise. Style 5072 is a pair of boy’s trousers with a shell made from a woven nylon fabric that has a visible coating on the inner surface. The pants are lined with a woven nylon fabric and have a polyfill interior. The pants have a zipper fly front, a left over right hook and loop and snap tab closure at the waist, belt loops, slant, zippered pockets in the front, a pant leg pocket with hook and loop closure, hidden elasticized leg sleeves and an additional piece of capping fabric at the bottom hem of each leg. Style 5412 is a pair of boy’s trousers with a shell made from a woven nylon fabric that has a visible coating on the inner surface. The pants are lined with a woven nylon fabric and have a polyfill interior. The pull-on style pants have a left thigh cargo pocket with hook and loop closure, hidden elasticized leg sleeves and an additional piece of capping fabric at the bottom hem of each leg. Style 5260 is a pair of girl’s trousers with a shell made from a woven polyester fabric that has a visible coating on the inner surface. The pants are lined with a woven nylon fabric and have a polyfill interior. The pants have a zipper fly front, a left over right hook and loop and snap tab closure at the waist; elasticized suspender straps that criss-cross in the back, slant, zippered pockets in the front, a left thigh set-in pocket with hook and loop closure, hidden elasticized leg sleeves and an additional piece of capping fabric at the bottom hem of each leg. In your letter you describe each garment as a “ski/snowboard pant designed specifically for the ski and/or snowboarding market.” Statistical Note 4 of Chapter 62, HTSUS, lists several features that a garment must have to be considered ski/snowboard pants for statistical purposes. Three additional features, one of which must also be present, are listed: side openings, scuff guards and reinforcement in the seat.  Because none of these features is present, styles 5072, 5412 and 5260 are not within the breakout for ski/snowboard pants. The applicable subheading for styles 5072 and 5412 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 style 5260 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/. Styles 5072 and 5412 fall within textile category designation 647; style 5260 falls 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 Bruce Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division