CLA-2-61:RR:NC:N3:348
Ms. Barbara Frennea
Page & Jones, Inc.
52 No. Jackson Street
Mobile, Alabama 36602
RE: The tariff classification of bicycle pants/shorts pads from Mexico.
Dear Ms. Frennea:
In your letter dated December 13, 2016, you requested a classification ruling. The samples will be returned to you under separate cover.
Four bicycle pants/shorts pads were submitted to our office. Each are constructed of an inner layer of 100% polyurethane foam covered on both sides by textile. Part No. FXMX1068SI, Part No. FXMX1180SI and Part No. FXMX1212SI are composed of 80% nylon and 20% elastane knit fabric. Part No. FXMX996SE is composed 93% polyester and 7% elastane knit fabric. The pads are cut to shape with unfinished edges and will be sewn into bicycle pants/shorts. The items serve as a cushion and provide extra comfort while riding a bicycle.
The applicable subheading items will be 6117.90.9070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other made up clothing accessories, knitted or crocheted: knitted or crocheted parts of garments…Parts: Other, Of trousers, breeches and shorts: Of man-made fibers.” The duty rate will be 14.6% 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 https://hts.usitc.gov/current.
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 email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division