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NY L88782





February 16, 2006

CLA-2-62:RR:NC:TA:357 L88782

CATEGORY: CLASSIFICATION

TARIFF NO.: 6210.50.5039

Ms. Lori J.P. Boullet
Columbia Sportswear Company
14375 NW Science Park Drive
Portland, OR 97229

RE: The tariff classification of women’s ski pants from Vietnam or China

Dear Ms. Boullet:

In your letter dated January 18, 2005, you requested a classification ruling. A sample was submitted and is being returned as you requested.

The item in question, style SL8212, is a pair of women’s ski pants with a shell made from a woven 100% nylon or polyester fabric visibly coated with a polyurethane plastics material. The garment has a fly front with a zipper, a double-snap closure and adjustment tabs with hook and loop closures at the waistband, a brushed tricot knit lining in the upper portion and a 100% nylon taffeta fabric in the lower legs, a nonwoven polyester insulation, zippered front pockets, rear pockets with hook and loop closures, hidden elastic leg sleeves and “critical seam taping,” consisting of taping on the front rise (to the zipper opening), the rear rise and the area around the rear pockets.

You asked whether these pants qualify for the statistical breakout 6210.50.5031, Harmonized Tariff Schedule of the United States (HTSUS), which provides for certain ski/snowboard pants.

Chapter 62 Statistical Note 4 lists certain features required for ski/snowboard pants classifiable in subheadings 6203.43.3510, 6204.63.3010, 6210.40.5031 and 6210.50.5031, which are exempt from quota from China. Among these features are “sealed seams,” which are described as seams that are covered on the back side of the fabric with tape or a coating to bridge the seam so that air and water cannot pass through.

The detailed description of seam-sealing in Note 4 without reference to partial seam-sealing strongly suggests that partial seam-sealing was not contemplated when the note was drafted. As such, we do not consider the sample to meet the terms of Note 4.

The applicable subheading for the ski pants will be 6210.50.5039, which provides for other women’s or girls’ garments made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907, of man-made fibers, other trousers, breeches and shorts. The duty rate 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/.

These trousers fall within textile category designation 648. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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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