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NY N017533





October 15, 2007

CLA-2-62:OT:RR:NC:WA:357

CATEGORY: CLASSIFICATION

TARIFF NO.: 6203.43.3510; 6203.43.4010; 6204.63.3010; 6204.63.3510

Mr. Sean Roberts
Tin Man Works, Inc.
720 Monroe St., Suite C404
Hoboken, N.J. 07030

RE: The tariff classification of a pair of men’s and a pair of women’s ski/snowboard pants from China

Dear Mr. Roberts:

In your letter dated July 30, 2007, you requested a classification ruling.

Two samples were submitted as follows: Style 3501-19 is a man’s ankle-length pair of ski/snowboard pants with a shell composed of a woven 100% nylon fabric that has a polyurethane coating on the inner surface and sealed seams at the front and back rise. The garment is lined with a knit brushed 100% polyester tricot fabric.

The garment has a fly front zipper opening that is covered by a placket with a snap closure and a hook and hoop fastener on the front portion of the waistband, five belt loops surrounding the waistband and two elasticized tabs that are secured by a hook and loop fastener on each side of the waistband for a better fit. The tabs are partially covered on the rear portion of the waistband by a self-fabric tunnel. The garment has two front pockets and two rear pockets with zipper closures and flaps secured by hook and loop fasteners, two side seam pass through zipper openings at the hip area for ventilation, two double entry bellows pockets at the thigh area that have zipper closures and flaps secured by hook and loop fasteners, articulated knees, long hemmed legs with a zipper opening and a tab with a hook and loop fastener at the ankle area and hidden elasticized leg sleeves with side openings secured by a hook and loop fastener and a snap closure at the ankle. The leg sleeves also have an additional textile loop with a snap closure hanging at the ankle area. The “Turbine – E408” logo is featured at various areas of the garment.

Style 2408-20 is a woman’s ankle-length pair of ski/snowboard pants with a shell composed of a woven 100% polyester fabric that has a polyurethane coating on the inner surface and sealed seams at the front and back rise. The garment is lined with a knit brushed 100% polyester tricot fabric. The garment has a fly front zipper opening that is covered by a placket with a snap closure and a hook and loop fastener on the front portion of the waistband, five belt loops surrounding the waistband and two elasticized tabs that are secured by a hook and loop fastener on each side of the waistband for a better fit. The tabs are partially covered on the rear portion of the waistband by a self-fabric tunnel. The garment has two front pockets with zipper closures, two rear pockets with zipper closures and flaps secured by hook and loop fasteners, articulated knees, long hemmed legs that feature a partial zipper opening with a mesh gusset on the inner seam of each leg for ventilation, a pocket with a flap secured by a hook and loop fastener on the lower portion of the left leg and a tab with a hook and loop fastener at the ankles. The garment has hidden elasticized leg sleeves with side openings secured by a hook and loop fastener and a snap closure at the ankle, and an additional textile loop with a snap closure hanging at the ankle area. The “Turbine-E408” logo is featured at various areas of the garment and an embroidered flower appliqué is located on the lower portion of the left leg.

The coating on each garment is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply.

Style 3501-9 is eligible for classification as water resistant. If the ski/snowboard pants pass the water resistance test specified in the Harmonized Tariff Schedule of the United States (HTSUS), Chapter 62, U.S. Note 2, then the applicable HTS subheading for the garment will be 6203.43.3510, which provides for other: men’s or boys’ water resistant trousers or breeches: of synthetic fibers: ski/snowboard pants. The duty rate will be 7.1 percent ad valorem.

If these ski/snowboard pants do not pass the water resistance test, then the applicable HTS subheading for the garment will be 6203.43.4010, which provides for other: men’s trousers and breeches: of synthetic fibers. The duty rate will be 27.9 percent ad valorem.

Style 2408-20 is eligible for classification as water resistant. If the ski/snowboard pants pass the water resistance test specified in the Harmonized Tariff Schedule of the United States (HTSUS), Chapter 62, U.S. Note 2, then the applicable HTS subheading for the garment will be 6204.63.3010, which provides for other women's or girls’ water resistant trousers or breeches: of synthetic fibers: ski/snowboard pants. The duty rate will be 7.1 percent ad valorem.

If these ski/snowboard pants do not pass the water resistance test, then the applicable HTS subheading for the garment will be 6204.63.3510, which provides for other women's trousers and breeches: of synthetic fibers. The duty rate will be 28.6. 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/.

If styles 3501-19 and 2408-20 do not pass the water resistant test they fall within textile categories 647 and 648, respectively. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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 W. Raftery at 646-733-3047.

Sincerely,

Robert B. Swierupski
Director,

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