CBP Ruling N056619 — The tariff classification of women’s ski pants from China

Tariff classification

Headings: 6210

Product description

The item in question, style “Glacier Overall,” is a women’s bib pant with a shell made from a woven 71% nylon/29% polyester fabric with a visible coating described as a “10,000 millimeter coating” on the inner surface. The garment has a zipper opening at the front, two snaps at the waist and a hook and loop closure. The front panels extend upward in a V-shape and connect to shoulder straps with metal buckles. There are zippered pockets below the waist, a zippered pocket on the left chest panel, a pocket with a flap on the right chest panel, long legs with internal, elasticized leg sleeves, zippered vents on the inner seams extending from the upper leg to approximately the knee area, zippered openings at the bottom hem, a half-zipper covered by a strip of fabric encircling the waist and sealed seams in the front and back rise. The front chest panels when measured from the lowest point do not significantly cover the chest area; therefore this article is considered trousers for tariff purposes.

CBP rationale

The applicable subheading for the “Glacier Overall” 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.

Full text

N056619 April 10, 2009 CLA-2-62:OT:RR:NC:TA:357 CATEGORY: Classification TARIFF NO.: 6210.50.5031 Mr. Gerry Gallegos ClearFreight, Inc. 880 Apollo St., Suite 101 El Segundo, CA 90245 RE: The tariff classification of women’s ski pants from China Dear Mr. Gallegos: In your letter dated March 27, 2009, on behalf of Volcom, Inc., you requested a tariff classification ruling. The sample you submitted is being returned to you. The item in question, style “Glacier Overall,” is a women’s bib pant with a shell made from a woven 71% nylon/29% polyester fabric with a visible coating described as a “10,000 millimeter coating” on the inner surface. The garment has a zipper opening at the front, two snaps at the waist and a hook and loop closure. The front panels extend upward in a V-shape and connect to shoulder straps with metal buckles. There are zippered pockets below the waist, a zippered pocket on the left chest panel, a pocket with a flap on the right chest panel, long legs with internal, elasticized leg sleeves, zippered vents on the inner seams extending from the upper leg to approximately the knee area, zippered openings at the bottom hem, a half-zipper covered by a strip of fabric encircling the waist and sealed seams in the front and back rise. The front chest panels when measured from the lowest point do not significantly cover the chest area; therefore this article is considered trousers for tariff purposes. The applicable subheading for the “Glacier Overall” 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 rate of duty 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/. 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

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