CLA-2-61:RR:NC:3:353 K85286
Mr. Danny Yuen
Lantic USA
DBA EVS Speed Protection
555 Isis Avenue
Inglewood, CA 90301
RE: The tariff classification of motorcross top from China.
Dear Mr. Yuen:
In your letter received in this office on April 15, 2004 you requested a classification ruling.
The submitted sample is a BJ2 Ballistic Jersey upper body garment that is designed for use in motorcross. The garment is constructed of a knit man made fiber ripstop vented jersey fabric, which provides resistance to abrasion. The long sleeve top has a crew neck, rib knit cuffs, full front zipper closure and an attachment for a number plate on the back. The garment features a completely integrated protector system with molded plastic shields and ballistic foam impact panels on the chest, back, shoulders and elbows, and a dual closing kidney belt.
The Explanatory Note (EN) to heading 6114 states that “The heading includes, inter alia: (5) Special articles of apparel used for certain sports…” The BJ2 Ballistic Jersey is specifically designed for, and only worn when, participating in motorcross.
The applicable subheading BJ2 Ballistic Jersey will be 6114.30.1010, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other garments, knitted or crocheted: Of man-made fibers: Tops, Men’s or boys'.” The duty rate will be 28.2% ad valorem.
The BJ2 Ballistic Jersey falls within textile category designation 638. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.
The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.
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 Kenneth Reidlinger at 646-733-3053.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division