Simms makes good stuff, although it is overpriced, IMO. If you think the person would be very happy with Simms gear, my suggestion would be to buy a gift certificate from a local fly shop that carries an extensive selection of Simms products.

In my experience, many local shops will have decent clearance sales around the holidays, and so the value of your gift certificate could go farther than if the recipient was buying from Simms online at full retail price.