The tariff classification of leggings from Italy

NY L88670 December 6, 2005 CLA-2-64:RR:NC:SP:247 L88670 CATEGORY: Classification TARIFF NO.: 6406.99.1540 Mr. Rodney Ralston UPS Supply Chain Solutions One UPS Way Champlain, NY 12919 RE: The tariff classification of leggings from Italy Dear Mr. Ralston: In your letter dated November 14, 2005, on behalf of Frantisi Inc., you requested a tariff classification ruling. The submitted half pair sample, identified as Style CS100, is an item that is worn on the leg and is described as a “riding half chap.” You state that this legging item, which covers the leg from the ankle to the knee, but does not cover the foot, is used in equestrian sport to protect the rider’s leg where it rubs on the saddle. This riding chap is made mostly of a stretch textile neoprene material, which you state is by weight 60% polyester and 40% neoprene. It has a full “zipper” closure edged with leather, an elasticized textile material strap the fits under the foot, an inner “rubbing” surface side panel of leather reinforcement, and some narrow leather covering trim for the sewn seams of the textile neoprene material surfaces. You state in your letter that your client emphasizes, that it is the man-made textile material neoprene panels that perform the essential function of protecting the rider’s legs. Based on factors such as bulk, weight and function, we agree that the textile neoprene fabric is the component material that gives this “riding half chap” item its essential character. The applicable subheading for the “riding half chap,” identified as Style CS100, will be 6406.99.1540, Harmonized Tariff Schedule of the United States (HTS), which provides for gaiters, leggings and similar articles of textile materials; which are not leg-warmers; and which are of man-made fibers. The rate of duty will be 14.9%. 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/. We are returning the sample as you requested. 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 Richard Foley at 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division