CLA-2-61:OT:RR:NC:N3:354
Ms. DeeDee Desmet
adidas Group
5055 North Greeley Avenue
Portland, Oregon 97217
RE: The tariff classification of five men’s undergarments from China and the Philippines.
Dear Ms. Desmet:
In your letter dated February 16, 2012 you requested a classification ruling. The samples submitted will be returned.
The submitted sample, style F12APM452, is a men’s base layer shorts, constructed from 84% polyester 16% elastic single jersey weft knit fabric. The garment measures approximately 15 inches in length, from the waist to the hemmed leg openings that measure approximately 7 inches wide. The garment features mesh panels at the center front crotch area and center back rear area, a cup opening in the inside front for padding or protection, flatlock stitching at the seams, an exposed elastic waistband that measures approximately 1½ inches and shows the adidas name at regular intervals, and the adidas logo on the lower front of the left leg.
The submitted sample, style F12APM435, is a men’s base layer shorts, constructed from 84% polyester 16% elastic single jersey weft knit fabric. The garment measures approximately 15 inches in length, from the waist to the hemmed leg openings that measure approximately 7 inches wide. The garment features mesh panels at the center front crotch area and center back rear area, a cup opening in the inside front for padding or protection, flatlock stitching at the seams, an exposed elastic waistband that measures approximately 1½ inches and shows the adidas name at regular intervals, screen printed artwork on both leg panels and the adidas logo on the lower front of the left leg.
The submitted sample, style F2151335, is a men’s base layer shorts, constructed from 84% polyester 16% elastic single jersey weft knit fabric. The garment measures approximately 17½ inches in length, from the waist to the hemmed leg openings that measure approximately 6 inches wide. The garment features mesh panels at the center front crotch area and center back rear area, flatlock stitching at the seams, an exposed elastic waistband that measures approximately 1½ inches and shows the word “techfit” at regular intervals, screen printed artwork on both leg panels and the adidas logo on the lower front of the left leg.
The submitted sample, style F2151313, is a men’s base layer shorts, constructed from 75% nylon 25% elastic high compression tricot warp knit fabric. The garment measures approximately 18½ inches in length, from the waist to the hemmed leg openings that measure approximately 6 inches wide. The garment features a small mesh insert at the lower crotch area, flatlock stitching at the seams, an exposed elastic waistband that measures approximately 1½ inches, screen printed artwork on both leg panels and the adidas logo on the lower front of the left leg.
The submitted sample, style F2151314, is a men’s base layer garment, constructed from 75% nylon 25% elastic high compression tricot warp knit fabric. The garment, which extends to the bottom of the foot without toe or heel coverage, features mesh inserts at the lower crotch area and behind the knees for ventilation, flatlock stitching at the seams, an exposed elastic waistband that measures approximately 1½ inches, screen printed artwork on both leg panels and the adidas logo at the knee area of the left leg.
You have suggested the classification for these items under 6114.30.3070, as other garments, knitted or crocheted: of man-made fibers: other, other, other: men’s or boys’. The base layer and TECHFIT tights are not considered special articles of apparel used for certain sports. The exemplars given in the Explanatory Notes, such as fencing clothing, jockeys’ silks and ballet clothing, are generally worn only while engaging in that activity. The submitted shorts do not meet this exception.
The applicable subheading for styles F12APM452, F12APM435, F2151335, F2151313 and F2151314 will be 6107.12.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles, knitted or crocheted: underpants and briefs: of man-made fibers…men’s. 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 Robert Ivers at 646-733-3054.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division