CLA-2-61:OT:RR:NC:N3:348
Mr. John Matthew Puncer
FoxHead Inc.
16752 Armstrong Avenue
Irvine, CA 92606
RE: The tariff classification of men’s garment from Vietnam.
Dear Mr. Puncer:
In your letter dated April 24, 2018, you requested a tariff classification ruling. The sample will be returned under separate cover.
Style # 24079 is a pair of men’s mountain biking shorts with an attached liner. The outer shorts are composed of 95% nylon 5% spandex woven fabric. The pull-on shorts feature a parital elastized waistband, zippered side pockets and a zipper pocket on the waistband. The liner is composed 52% nylon 32% polyester, 16% elastine knit fabric. The ankle-length liner is permanently attached to the waistband and crotch area of the outer garment and 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.
You suggested classification under subheadings 6103.43.1550, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’… trousers, …breeches and shorts (other than swimwear), knitted or crocheted: of synthetic fibers: trousers, breeches and shorts: other: shorts: men’s or 6203.43.9030, HTSUS, which provides for men’s or boys’… trousers,... and shorts (other than swimwear): of synthetic fibers: other: other: other: other: other: other: shorts: men’s. We disagree with these classifications.
Although not specifically provided for under a tariff heading, guidance as to their classification is set out in the Explanatory Notes (EN). Heading 6211, HTSUS, covers other woven garments. EN to heading 6211 state that the EN to heading 6114, HTSUS, which concerns other knitted or crocheted garments, apply mutatis mutandis, to the articles of heading 6211, HTSUS. The EN to heading 6114 (Other garments, knitted or crotched) includes, inter alia:The Explanatory Note to heading 6114 states that "The heading includes, inter alia: (5) Special articles of apparel used for certain sports or for dancing or gymnastics (e.g., fencing clothing, jockeys’ silks, ballet skirts, leotards).”
The applicable subheading for Style # 24079 will be 6211.33.9061, 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 the 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