The tariff classification of a men’s pair of ski/snowboard pants from China

N137297 January 6, 2011 CLA-2-62:OT:RR:NC:WA:357 CATEGORY: Classification TARIFF NO.: 6210.40.5031 Mr. John Gaston Recon Protection LLC dba Strafe Outerwear 350 Thunderbowl Ln. Aspen, CO 81611 RE: The tariff classification of a men’s pair of ski/snowboard pants from China Dear Mr. Gaston: In your letter dated December 6, 2010, you requested a tariff classification ruling. The sample submitted, style number 0200, “Nomad Pant,” is a men’s pair of ski/snowboard pants with a shell composed of a bonded fabric consisting of an outer woven 100% nylon fabric and an inner knit mesh 100% nylon tricot fabric, with a polyurethane film in between that is visible through the mesh fabric. The ski/snowboard pants have a zip-off bib top that features a front zippered pocket, elasticized suspenders secured by plastic buckles and side zipper openings. The pants are ankle length and have sealed seams at the front and back rise, a fly front zipper opening with an overlapping flap secured by two snaps, belt loops surrounding the waistband and a tab with a hook and loop closure on each side at the waist. The garment has two slant front pockets and two rear pockets below the waist secured by zipper closures, a zippered pocket on the right thigh, a zipper opening with a mesh fabric insert for ventilation along the outer portion of each thigh, a zipper opening and a tab with a snap closure at the ankle, scuff guards on the lower portion of the legs and hidden leg sleeves with elastic tightening at the ankles. The “Strafe” trade name is featured on the left thigh. The pants and the zip-off bib top are considered composite goods and are classifiable according to the portion that imparts the essential character, namely, the pants. The garment is being returned to you as you have requested. The applicable subheading for the ski/snowboard pants 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 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 W. Raftery at (646) 733-3047. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division