CLA-2-62:OT:RR:NC:N3:356
Ms. Elisa White
Trespass International Sportswear Company
Jacobs and Turner Ltd
Vermont House
149 Vermont Street
Kinning Park
Glasgow, United Kingdom
G41 1LU
RE: The tariff classification of men’s ski/snowboard pants from China.
Dear Ms. White:
In your letter dated December 14, 2015, which was received in our office on March 16, 2016, you requested a tariff classification ruling. Your sample will be returned.
Style MABTSKL20001 “Spore” is a pair of men’s ski/snowboard pants. The shell is constructed of 100% polyester woven fabric. The upper portion of the lining is constructed of 100% polyester brushed knit fabric, and the lower portion of the lining is constructed of 100% polyamide. Style MABTSKL20001 features a waistband with seven belt loops, two snaps at the front, and two hook and loop side waist adjusters; a fly front opening with a zippered closure; two zippered pockets at the front waist; a hanger loop at the rear inner waist; two flap pockets at the rear with snap and zippered closures; two zippered vents at the top inner side leg seams; two zippered openings at the bottom inner side leg seams; and hemmed leg openings. Sewn to the lower lining of each leg are components described as “ankle gaiters,” which feature hook and loop and snap closures and free-hanging, elasticized leg openings.
Style MABTSKL200001 is eligible for classification as water resistant. If the garment passes the water resistance test specified in the Harmonized Tariff Schedule of the United States (HTSUS), Chapter 62, U.S. Note 2, the applicable subheading for the garment will be 6203.43.3510, HTSUS, which provides for Men’s or boys’ suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other: Other: Water resistant trousers or breeches: Ski/snowboard pants. The duty rate will be 7.1 percent ad valorem.
If the garment does not pass the water resistance test, the applicable subheading for the garment will be 6203.43.4010, HTSUS, which provides for Men’s or boys’ suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other: Other: Other: Trousers and breeches: Men’s. The duty rate 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 the 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 Maryalice Nowak at [email protected].
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division