CLA-2-62:OT:RR:NC:N3:348
Mr. Lincoln Smith
Zenitec Holdings, Ltd.
135-137 Ettrick Street
Invercargill 9840
New Zealand
RE: The tariff classification of chainsaw chaps and trousers from New Zealand
Dear Mr. Smith:
In your letter dated December 20, 2016, you requested a tariff classification ruling.
The sample submitted, labeled as Style “Arcmax”, is a pair of unisex safety chaps. The chaps are composed of 50% aramid, 50% rayon woven fabric with a thick padding sewn into the garment.. The chaps feature an elastic waist band, straps to hold the chaps in place, a reflective print on the legs and a zipper under a hook and loop closure on the back lower legs. The lined garment is designed to protect the legs while using a chainsaw and working in hazardous conditions.
The sample submitted, labeled as Style “Arbormax Zero Trousers”, is a pair of men’s chainsaw safety trousers. The outer fabric constructed from 89% nylon 11% lycra woven fabric. The trousers feature a fly front opening secured by a zipper closure, a left-over-right button closure, an elasticized back waist, six belt loops around the waistband and padding along the front of each leg. The garment is designed to protect the legs while using a chainsaw.
The chainsaw safety chaps and trousers are specifically designed to protect a person against leg injury and serve as personal protection equipment. The garments are designed to perform to very specific industrial demands and are accurately matched to the wearer’s potential hazardous threat. The garments are protective apparel worn solely on the job and have no practical application as street or casual wear. The chainsaw safety chaps and trousers are clearly protective garments. Although not specifically provided for under a tariff heading, guidance as to their classification is set out in the Explanatory Notes (EN). Heading 6211, HTSUS, covers other woven garments. EN to heading 6211 state that the EN to heading 6114, HTSUS, which concerns other knitted or crocheted garments, apply mutatis mutandis, to the articles of heading 6211, HTSUS. The applicable EN to heading 6114, HTSUS, states, in pertinent part, as follows: The heading includes, inter alia: Aprons, boiler suits (coveralls), smocks and other protective clothing of a kind worn by mechanics, factory workers, surgeons, etc. (Emphasis added). In accordance with the EN to heading 6114, HTSUS, Customs and Border Protection classifies garments worn for protective purposes as wearing apparel in heading 6211, HTSUS.
The applicable subheading for Style “Arcmax Chaps” will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for track suits and swimwear; other garments: other garments, women’s or girls’: of man-made fibers: other. The duty rate will be 16 percent ad valorem.
The applicable subheading for Style “Arbormax Zero Trousers will be 6211.33.0061, HTSUS, which provides for Track suits, ski-suits and swimwear; other garments: Other garments, men’s or boys’: Of man-made fibers: Other. The rate of duty will be 16 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 Rosemarie Hayward via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division