The tariff classification of men’s trousers from Canada

N244218 August 12, 2013 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6211.33.0061 Mr. Murray Gilfix Modern Headwear Ltd. 421 Mulvey Ave East 3rd Floor Winnipeg, MB R3L 0R6 RE: The tariff classification of men’s trousers from Canada Dear Mr. Gilfix: In your letter dated July 10, 2013, you requested a tariff classification ruling. Your sample will be returned. The submitted sample style name Red Seal Pant is a pair of men’s Chainsaw Safety trousers constructed of 92% nylon and 8% elastane. The fully-lined trousers feature a fly front opening secured by a zipper closure and a button closure in addition to two snaps at the waist, two front pockets with zipper closures, a single pocket on the right thigh, long hemmed legs, hidden leg sleeves with elastic tightening at the ankles, and seven belt loops surrounding the waistband. The trousers have padding along the thighs, reinforcement at the knees, and scuff guards at the ankles. The Chainsaw Safety 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 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 the Chainsaw Safety trousers will be 6211.33.0061, Harmonized Tariff Schedule of the United States (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 the 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, Deborah C. Marinucci Acting Director National Commodity Specialist Division