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

N233482 October 17, 2012 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6210.40.5031; 6210.50.5031 Ms. Gita Yao Milgram & Company Ltd. dba Milgram Freight Services 400-645 Wellington Montreal, QC H3C 0L1, Canada RE: The tariff classification of a men’s pair of ski/snowboard pants and a women’s pair of ski/snowboard pants from China Dear Ms. Yao: In your letter dated September 5, 2012, on behalf of Ocean World Group Apparel, Inc., you requested a tariff classification ruling. Two samples were submitted as follows: Style number 663431 is a men’s pair of ski/snowboard pants. Style number 325059 is a women’s pair of ski/snowboard pants. Each garment has a shell composed of a woven 100% polyester fabric which has a visible coating on the inner surface. Each shell is lined in the upper portion with a knit 100% polyester fabric and in the lower portion with a woven 100% polyester fabric. The men’s and the women’s pants have a fly front opening secured by a zipper closure, two snaps and a hook and loop fastener on the front waistband, belt loops surrounding the waistband and a tab with a hook and loop fastener on each side of the waistband. Each garment is ankle length, has a side opening with a gusset at the ankle secured by snap closures and hook and loop fasteners, hidden leg sleeves that have elastic tightening at the ankle and a boot clip, a tab with a hook and loop fastener on the inner portion of the ankle that fastens through a loop on the outer portion of the ankle area and sealed inner seams at the front and back rise. The men’s pants have two slanted front pockets with zipper closures covered by an overlay of fabric, two rear pockets with flaps secured by hook and loop fasteners, an elasticized key rope on the right rear pocket and two cargo pockets at the thigh area that are secured by a zipper closure and a flap with a hook and loop fastener. The women’s pants have two slanted front pockets with zipper closures covered by flaps secured by hook and loop fasteners, two pockets with flaps secured by hook and loop fasteners at the thigh area and an elasticized key rope on the right thigh pocket. A logo and the words “Ocean & Earth” are featured on each garment. The samples are being returned to you. The applicable subheading for the men’s 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. The applicable subheading for the women’s ski/snowboard pants 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 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, Thomas J. Russo Director National Commodity Specialist Division