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NY K80659




December 3, 2003
CLA-2-62:RR:NC:WA:357 K80659

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.63.2011; 6210.50.5035

Ms. Missy Forey
Burton Snowboards
80 Industrial Parkway
Burlington, Vermont 05401

RE: The tariff classification of a woman’s double pants set from China

Dear Ms. Forey:

In your letter dated November 6, 2003, you requested a classification ruling.

The sample submitted, style number B537020 “Metro Pant”, is a woman’s two-piece set consisting of an outer pair of pants and an inner pair of pants that can be zippered together at the waist so as to be worn as one garment. Although the garments are worn together, each pair of pants can also be worn separately and will be classified as a separate garment.

The outer pair of pants used for snowboarding is constructed of a shell composed of a woven 100% nylon fabric that has a visible polyurethane coating on the inner surface. The pants have a fly front zipper opening that is secured by one snap closure and a hook and bar fastener on the front portion of the waistband. The pants have a half-portion of a zipper surrounding the lower area of the inner waistband that is used for attachment of the inner pants. The zipper area is concealed by an overlay of fabric that features the “Burton” tradename and logo. The pants have long hemmed legs that feature two zippered front pockets and two rear pockets with flaps secured by hook and loop fasteners below the waist, a label with the “Burton” logo above the right rear pocket, a zipper opening with a mesh fabric gusset on the inner seam portion of the thigh area, two bellows pockets with flaps secured by hook and loop fasteners on the lower portion of the leg area and a zipper opening with an inner elasticized snow cuff at the ankle. The “Burton” tradename is embroidered onto the ankle area of the left leg.

The inner pair of pants is constructed of a shell composed of a knit 100% polyester fabric. The pants have a fly front zipper opening that is secured by a hook and bar closure on the front portion of the waistband. Surrounding the upper edge of the waistband is the half-portion of a zipper that is used for attachment to the outer pants. The zipper is unobtrusive. The pants have long legs with two front pockets secured by hook and loop fasteners and a right rear pocket located below the waist, a label that features the “Burton” tradename and logo attached to the side of the rear pocket, a mesh insert on the inner seam portion of the thigh area, two pockets with flap closures on the lower portion of leg area and an elasticized ankle cuff.

The sample is being returned to you as you have requested. The applicable subheading for the outer pair of pants will be 6210.50.5035, Harmonized Tariff Schedule of the United States (HTS), which provides for garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: other women’s or girls’ garments: of man-made fibers: other trousers, breeches and shorts. The duty rate will be 7.2 percent ad valorem. The rate of duty for 2004 will be 7.1 percent ad valorem

The applicable subheading for the inner pair of pants will be 6104.63.2011, Harmonized Tariff Schedule of the United States (HTS), which provides for other women’s trousers and breeches: of synthetic fibers: other. The duty rate will be 28.4 percent ad valorem. The rate of duty for 2004 will be 28.2 percent ad valorem.

The outer pair of pants and the inner pair of pants fall within textile category designation 648. Based upon international textile trade agreements products of China are presently subject to quota restraints and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

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 W. Raftery at 646-733-3047.

Sincerely,

Robert B. Swierupski
Director,

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