CLA-2-62:OT:RR:NC:TA:357
Ms. Andrea Kelly
DC Shoes, Inc.
1333 Keystone Way, Unit A
Vista, CA 92081
RE: The tariff classification of ski garments from China. Correction to Ruling Number N097903
Dear Ms. Kelly:
This replaces Ruling Number N097903, dated April 8, 2010, which contained a mistake of fact regarding the construction of the fabric that comprises the garments. You had previously provided a pictorial representation of the guide bar movement of the inner layer fabric that was reviewed by the Customs and Border Protection Laboratory and determined to be of a warp knit pile construction. Subsequently, you advised us that the submission was incorrect. We then had the fabric from one of the samples analyzed by our laboratory, which found that the knit portion was of warp knit non-pile construction. A complete corrected ruling follows.
In your letter dated March 15, 2010, you requested a tariff classification ruling. The provided samples are being returned as per your request.
Two samples of women’s garments were provided for review. You indicated that the garments are constructed of a bonded fabric consisting of an outer layer that is a 94% polyester and 6% spandex woven fabric bonded to an inner layer of 100% polyester brushed tricot knit fabric. There is no plastic visible in cross-section.
Style “Gamut” is a women’s jacket with a zippered full front opening. The jacket has a hood with removable faux fur trim at the edges and a high neck warmer collar with an adjustable drawstring closure. Additional features include long sleeves with tight fitting ribbed knit cuffs that have thumb hole openings, a tight fitting ribbed knit bottom band, two zippered front panel patch pockets at the waist area, zippered vents with mesh backing on either sleeve seam close to the underarm area, a powder skirt and the “DC” logo printed on the front panels. The jacket extends to the hip area. The jacket will also be available in a men’s version as style “Spectrum.”
Style “Arpa SS” is a pair of women’s ski pants. The pants feature a wide waistband with six wide belt loops; a front zipper with one snap and one hook and bar left-over-right closure; two front slant pockets with a zipper closure; a hanger loop next to each pocket and on the back; two adjustable hook and loop fasteners inside the waistband; a metal DC logo on the left leg; a grommet on each leg; a ten inch long zipper opening extending upward from the knee with a mesh insert on the inside of each leg; boot cut bottoms designed for expansion by a zipper opening; and an inner leg sleeve extending from below the calf within each leg, with an elasticized bottom, two snaps and a hook. The pants do not have sealed seams at the front and back rise. The pants will also be available in a men’s version as style “Fernie.”
Chapter 62, Legal Note 8 states, in part:
Garments of this chapter designed for left over right closure at the front shall be regarded as men's or boys' garments, and those designed for right over left closure at the front as women's or girls' garments. These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or other of the sexes. As the style “Arpa SS” women’s pants have a left over right front closure, the presumption is that they will be for men. However, it is clear based on the cut that they are designed for women. Therefore, the style “Arpa SS” pants will be classified as a women’s garment.
These garments are classifiable as water resistant if meeting the test requirements specified in HTSUS Chapter 62 Additional U.S. Legal Note 2
If meeting the requirements for water resistance, the applicable subheading for style “Gamut” will be 6202.93.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s or girls’ water resistant anoraks (including ski-jackets), windbreakers and similar articles, of man-made fibers. The rate of duty will be 7.1 percent ad valorem.
If not meeting the requirements for water resistance, the applicable subheading for style “Gamut” will be 6202.93.5011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s anoraks (including ski-jackets), windbreakers and similar articles, of man-made fibers. The rate of duty will be 27.7 percent ad valorem.
If meeting the requirements for water resistance, the applicable subheading for style “Spectrum” will be 6201.93.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s or boys’ water resistant anoraks (including ski-jackets), windbreakers and similar articles, of man-made fibers. The rate of duty will be 7.1 percent ad valorem.
If not meeting the requirements for water resistance, the applicable subheading for style “Spectrum” will be 6201.93.3511, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s anoraks (including ski-jackets), windbreakers and similar articles, of man-made fibers. The rate of duty will be 27.7 percent ad valorem.
If meeting the requirements for water resistance, the applicable subheading for style “Arpa SS” will be 6204.63.3090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s or girls’ water resistant trousers or breeches, of synthetic fibers. The rate of duty will be 7.1 percent ad valorem.
If not meeting the requirements for water resistance, the applicable subheading for style “Arpa SS” will be 6204.63.3510, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s trousers and breeches, of synthetic fibers. The rate of duty will be 28.6 percent ad valorem.
If meeting the requirements for water resistance, the applicable subheading for style “Fernie” will be 6203.43.3590, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s or boys’ water resistant trousers or breeches, of synthetic fibers. The rate of duty will be 7.1 percent ad valorem.
If not meeting the requirements for water resistance, the applicable subheading for style “Fernie” will be 6203.43.4010, which provides for other men’s trousers and breeches, of synthetic fibers. The rate of duty will be 27.9 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