The tariff classification of gaiters/leggings from China and Canada

N096220 March 30, 2010 CLA-2-64:OT:RR:NC:4:447 CATEGORY: Classification TARIFF NO.: 6114.30.3060, 6406.99.6000 Ms. Gita Yao Milgram & Company, Ltd. 500-407 McGill Montreal, Quebec, Canada H2Y 2G7 RE: The tariff classification of gaiters/leggings from China and Canada Dear Ms. Yao: In your letter dated February 26, 2010, on behalf of ProChaps Equestrian Equipment Inc., you requested a tariff classification ruling for three samples of gaiters/leggings. Style “Prochaps Athletic” identified as "Equestrian Full Chaps," is composed of knit fabric and composition leather. The chaps cover the legs from the ankle to the upper inner thigh and hips. The side panels of the legs have a full zipper and the waist is secured by a buckle. Neither the knit fabric nor the composition leather imparts the essential character of the chaps. They will be classified in accordance with GRI 3 (c) under the heading that occurs last in numerical order in the HTSUS. The applicable subheading for the V-Top Personal Impact Protective System will be 6114.30.3060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Other, Other: Men's or boys'." The general rate of duty will be 14.9% ad valorem. Styles “Prochaps Competition” and “Prochaps Fit” identified as "Equestrian Half Chaps," are equestrian gaiters or leggings composed predominately of what you claim to be leather, with an 80% neoprene/20% nylon stretch fabric side panel. You state that the sole purpose of the stretch fabric is to reduce the weight and increase the breathability and flexibility of the leggings. The leggings are approximately 17-20 inches in height, designed to be worn on the legs from the top of the instep to the knee and are intended to protect the equestrian riders’ legs against constant and sometimes violent friction. Each legging is completely open at the bottom, has a full-length side zipper closure and a 1-inch wide elasticized strap sewn across the bottom opening, which is intended to be slipped under the sole of the wearer’s shoe to hold it in place.   The applicable subheading for both Styles “Prochaps Competition” and “Prochaps Fit,” identified as "Equestrian Half Chaps" will be 6406.99.6000, HTSUS, which provides for parts of footwear (including uppers whether or not attached to soles other than outer soles); removable insoles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof: other: of other materials: of leather. The rate of duty will be Free. We are returning the samples 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 Stacey Kalkines at 646-733-3042. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division