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NY L89565




January 31, 2006

CLA-2-62:RR:NC:TA:357 L89565

CATEGORY: CLASSIFICATION

TARIFF NO.: 6210.40.5020; 6210.40.5039

Ms. Rachel Carpenter
High Sierra Sport Company
880 Corporate Woods Parkway
Vernon Hill, IL 60061

RE: The tariff classification of a men’s “All Weather Suit” from China

Dear Ms. Carpenter:

In your letter dated January 4, 2006, you requested a tariff classification ruling. A sample was submitted and is being returned as you requested.

The merchandise in question, style SM06, is a men’s jacket and pants set made from a woven 100% nylon ripstop fabric with a 3000mm visible coating on the inner surface and taped seams.

The jacket has a full front opening with a zipper that extends to the top of the collar and is covered by a storm flap with snaps and hook and loop closures, zippered pockets at the waist, a self-fabric hood with an elasticized drawstring, a mesh lining in the hood and the body, an elasticized drawstring at the bottom hem and reflective piping in the chest and upper back.

The trousers are ankle-length and have an elasticized waistband with no waist opening or fly, hidden elasticized leg sleeves with snaps, adjustment tabs with hook and loop closures at the ankles, side pockets with zippers, a rear pocket with a hook and loop closure and a polyester taffeta lining. In addition there is a small patch of self-fabric on the inside of each leg at the cuff, measuring approximately 7”X4”.

You asked whether the trousers would be considered ski/snowboard pants within the meaning of Statistical Note 4 to Chapter 62, Harmonized Tariff Schedule of the United States (HTSUS), which exempts certain trousers from quota from China, and you cited the additional layer of fabric at the ankles in support of this.

Examination of the SM06 All Weather Suit indicates that it is general-purpose protective apparel. Whether it would meet the definition in the statistical note is also questionable. Scuff guards, although not defined in the note, typically are of a more durable, abrasion-resistant material, such as an oxford weave or Cordura® fabric.

The applicable subheading for the jacket portion of style SM06 will be 6210.40.5020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907, men’s or boys’, of man-made fibers, anoraks (including ski-jackets), windbreakers and similar articles. The rate of duty will be 7.1 percent ad valorem.

The applicable subheading for the trousers portion of style SM06 will be 6210.40.5039, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907, men’s or boys’, of man-made fibers, other trousers, breeches and shorts. 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 William Raftery at 646-733-3047.

Sincerely,

Robert B. Swierupski
Director,

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