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NY A89286

November 13, 1996

CLA-2-64:RR:NC:3:346 A89286


TARIFF NO.: 6406.99.3060

Mr. Richard R. Walker
V. Alexander& Co., Inc.
3286 North Park Blvd., Suite D
Alcoa, TN 37701-3255

RE: The tariff classification of "Lawn Chaps" and "Grass Chaps" from China.

Dear Mr. Walker:

In your letter dated October 28, 1996, for Kensun International of America, you requested a tariff classification ruling.

You have provided this office with a sample of the "Lawn Chaps" legging, along with some advertising literature which describes this item and illustrates its use. We presume the "Grass Chaps", a sample of which was not provided, does not differ much (except possibly in size and/or styling features) from your "Lawn Chaps" sample. We believe this is so, since the breakdown by value figures, which you do provide for both samples, show only a slightly cheaper value for the textile component of the "Grass Chap", while remaining equal for all other components present.

The articles in question are designed to be worn by persons engaged in residential lawn care and to provide the wearer with protection against flying debris and other accidents which might occur while working with lawn care equipment. They provide protection for the lower leg (shin) and ankle as well as the upper portion of the foot. Both the "Lawn Chaps" and "Grass Chaps" are constructed of man-made textile materials, either polyester or nylon, and contain special high strength "polycarbonate" plastic inserts, which are permanently sewn into the articles and provide additional protection to the wearer. Both these items are attached to the leg with straps and buckles and may be worn over long pants or on bare legs with shorts.

It is our determination that each of the two items described above constitutes a composite good and that each consists of both a textile and a plastic insert component. Based on the submitted component value breakdown figures, which indicate that the plastic "insert" cost $1.53 compared with $1.04 for the nylon fabric or $0.92 for the polyester fabric in the "Lawn Chaps" legging wear ($1.53 for the plastic "insert", $0.75 for the nylon fabric or $0.63 for the polyester fabric in the "Grass Chaps") and on the primary purpose of wearing these items to provide impact protection against flying debris, also mostly attributable to the plastic "insert", we are of the opinion that the essential character of both these items is not imparted by their textile components.

The applicable subheading for both the "Lawn Chaps" and the "Grass Chaps" leg wear articles will be 6406.99.3060, Harmonized Tariff Schedule of the United States (HTS), which provides for gaiters, leggings and similar articles, and parts thereof, which are not essentially of textile materials or wood, but which are of rubber and/or plastics relative to other materials. The rate of duty will be 5.3 percent ad valorem.

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 James Sheridan at 212-466-5889.


Roger J. Silvestri

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