CLA-2-62:OT:RR:NC:N3:348
Mr. Justin Byczek
Lisa Ragan Customs Brokerage
105 Forest Parkway, Suite 400
Forest Park, GA 30297
RE: The tariff classification of chain saw chaps from China
Dear Mr. Byczek:
In your letter dated August 31, 2016, you requested a tariff classification ruling on behalf of your client, Trilink Global LLC. The sample will be returned to you.
The sample submitted, “Pro Saw Safety Chaps”, is a pair of unisex chaps. The chaps features straps which hold the chaps in place and a front pocket with a zipper closure. The chaps are composed of 100% nylon woven outer shell with a thick padding sewn into the garment. The garment is designed to protect the legs while using a chainsaw.
Heading 6211, Harmonized Tariff System of the United States (HTSUS), provides for other garments and specifically includes vests. The EN's to heading 6114, HTSUS, which applies, mutatis mutandis, to articles of heading 6211, states:
This heading covers ...garments which are not included more specifically in the preceding headings of this Chapter. The heading includes, inter alia:
Aprons, boiler suits (coveralls), smocks and other protective clothing of a kind worn by mechanics, factory workers, surgeons, etc
The chainsaw chaps are similar to the types of protective clothing specifically named in the EN because it provides protection to the wearer from particular hazards encountered in specific occupations.
Consquently, the applicable subheading for this style will be 6211.43.0091, HTSUS, which provides for track suits and swimwear; other garments: other garments, women’s or girls’: of man-made fibers: other. The duty rate will be 16 percent ad valorem.
You state that 4203.10.4085, HTSUS, is the correct classification for this item; however, this classification does not apply. This classification provides for leather apparel and your garment is made out out of textile fibers.
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 Rosemarie Hayward via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division