The tariff classification of a pair of chaps from New Zealand

N158599 April 8, 2011 CLA-2-61:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6114.30.3070 Mr. Mike May Jaedon Enterprises Ltd. 10 Ryan Place Manukau City, Auckland 2241 New Zealand RE: The tariff classification of a pair of chaps from New Zealand Dear Mr. May: In your letter dated April 5, 2011, you requested a tariff classification ruling. Chainsaw Chaps is a pair of chaps designed for leg protection of chainsaw users. The chaps are attached to a waist belt and feature straps which hold the chaps in place. They are composed of 43% fire retardant cotton, 16% Kevlar felt, 30% polyester and 11% polypropylene. No sample was submitted for this item. The applicable subheading for the Chainsaw Chaps will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted: of man-made fibers: other, other: women’s or girls’. The rate of duty will be 14.9% 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 at (646) 733-3064. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division