CLA-2-61:OT:RR:NC:TA:356
Ms. Pat McKeldin
Under Armour
1020 Hull Street
Baltimore, MD 21230
RE: The tariff classification of men’s knit garments from China.
Dear Ms. McKeldin:
In your letter dated July 24, 2014, you requested a tariff classification ruling. The submitted sample will be returned.
Style 1236233 is a men’s pullover. The garment is composed of 84% polyester and 16% elastane knit fabric. The pullover reaches the waist and features short sleeves, a crew neck, and sewn-in foam padding at the shoulders, the right and left side and the lower back.
Style 1236239 is a men’s girdle. The garment is composed of 84% polyester and 16% elastane knit fabric. The garment features an elasticized waist and sewn-in foam padding located at the hips, thighs and tailbone. Both garments are protective apparel worn specifically when playing the sport of football.
The Explanatory Notes (EN) to heading 6114 states that "The heading includes, inter alia : (5) Special articles of apparel used for certain sports…"
The applicable subheading for Style 1236233 will be 6114.30.1010, Harmonized Tariff Schedule of the United States (HTSUS), 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 applicable subheading for Style 1236239 will be 6114.30.3060, HTSUS, which provides for other garments, knitted or crocheted: of man-made fibers: other: men’s or boys’. The duty rate will be 14.9 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 via e-mail at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division