CLA-2-62:OT:RR:NC:N3:348
Mr. Mike Packard
Dash America Inc. DBA Pearl Izumi USA
101 S. Taylor Ave.
Louisville, CO 80027
RE: The tariff classification of mountain biking shorts from China
Dear Mr. Packard:
In your letter dated March 6, 2018, you requested a tariff classification ruling. The samples will be returned to you under separate cover.
The submitted sample, Style C4279911, is a pair of men’s mountain biking shorts with an attached floating liner. The outer shorts are composed of 100% polyester woven fabric. The shorts feature an adjustable inner hook and loop waist, two front pockets, a pocket on the lower right side seam with a zipper closure, a back pocket with a zipper closure, a button waist closure with a zipper fly. The liner is permanently attached to the outer garment by four elastic straps. The liner contains padded foam sewn into the crotch and seat. The padding is bulky and the garment is impractical for everyday use and will only be worn while cycling.
The submitted sample, Style C4279907, is a pair of men’s mountain biking shorts with an attached floating liner. The outer shorts are composed of 92% polyester 8% elastane woven fabric. The shorts feature an adjustable outer hook and loop waist, two front pockets with a zipper closure, a button waist closure with a zipper fly. The liner is permanently attached to the outer garment by four elastic straps. The liner contains padded foam sewn into the crotch and seat. The padding is bulky and the garment is impractical for everyday use and will only be worn while cycling.
The submitted sample, Style C4279905, is a pair of men’s mountain biking shorts with an attached floating liner. The outer shorts are composed of 100% polyester woven fabric. The shorts feature a criss-cross tie closure in the front, a fly with a hook and loop closure, two front pockets, a back pocket with a hook and loop closure. The liner is permanently attached to the outer garment by four elastic straps. The liner contains padded foam sewn into the crotch and seat. The padding is bulky and the garment is impractical for everyday use and will only be worn while cycling.
The applicable subheading for all Styles will be 6211.33.9061, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Track suits, ski-suits and swimwear; other garments: Other garments, men's or boys': Of man-made fibers: Other: Other. The rate of duty will be 16% 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