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NY M80459




February 28, 2006

CLA-2-62:RR:NC:TA:357 M80459

CATEGORY: CLASSIFICATION

TARIFF NO.: 6210.40.5039

Mr. Gary Flynn
Arctic Cat, Inc.
817 Lowell Drive
Thief River Falls, MN 56701

RE: The tariff classification of men’s snowmobile pants from China

Dear Mr. Flynn:

In your letter dated February 7, 2006, you requested a classification ruling. A sample was submitted.

The merchandise in question, style Nitro Pant 4270-550, is a pair of men’s trousers with a shell made from a woven nylon fabric coated on the inner surface with a visible, waterproof urethane coating. The garment has a heavier weight fabric reinforced seat, knees and upper thigh with padding at the knees, hidden elastic leg sleeves, a two-way zipper from the ankle to just below the waist area, a removable back bib with elasticized straps, a 200-gram Thinsulate™ insulation quilted to a nylon lining fabric throughout, a partially elasticized waistband with adjustment tabs having hook and loop fasteners and two front zippered pockets.

Arctic Cat imports and sells these pants through their dealer network as snowmobile pants. However, you indicated that they are also used as snowboard pants, ski pants, ice fishing pants, etc.

You asked whether these trousers qualify for the exclusion from quota for certain ski/snowboard pants described in Harmonized Tariff Schedule of the United States (HTSUS) Chapter 62 Statistical Note 4, under three specific conditions: with the seat insert and knees seam sealed; with those seams plus the crotch seam sealed; and with all seams sealed.

A reading of Statistical Note 4 indicates that only a limited range of pants used for skiing or snowboarding qualify for the quota exemption. In practice, however, a much broader range of pants may be used while participating in these activities, raising the question of whether pants such as this sample, made for snowmobiling but having features listed in Note 4, qualify for the ski/snowboard pants quota exemption.

According to the website for 3M, the manufacturer of Thinsulate™, a 150 gram Thinsulate™ insulation is recommended for extremely cold conditions or very light activities where minimal body heat is generated through activity. As these pants have a 200 gram insulation it is clear that, while these pants might be used for skiing or snowboarding and they have features found on ski/snowboard pants, their possible use as such is very limited, if not impractical.

The applicable subheading for the snowmobile pants 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, of man-made fibers, other men’s or boys’ 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 pants fall within textile category designation 647. 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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