CLA-2-61:OT:RR:NC:N3:348
Ms. Lindsey Schindler
GBG Spyder LLC
350 5th Avenue, 9th floor
New York, NY 10118
RE: The tariff classification of an upper body garment from Poland
Dear Ms. Schindler:
In your letter dated November 20, 2019, you requested a tariff classification. The sample will be returned under separate cover.
The submitted sample, Style 199098-Bashor top, is a men’s racing upper body garment used in slalom racing. The garment consists of 85% nylon and 15% spandex knit fabric. The midriff garment features padding in the shoulders, sleeves, and sides. The padding protects the wearer against blows caused by slalom gates or falls.
You suggested classification under subheading 6112.20.1080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Track suits, ski-suits and swimwear, knitted or crocheted: ski-suits: of man-made fibers: other: men's or boys'. We disagree with this proposed classification. The garment is protective apparel that is worn specifically when participating in a certain sport, ski racing. The garments have no practical application as street or casual wear. 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 199098-Bashor top will be 6114.30.3060, HTSUS, which provides for "Other garments, knitted or crocheted: Of man-made fibers: Other, Other: Men's or boys'." The duty rate will be 14.9% ad valorem.
The applicable special classification provision for Style 199098-Bashor top will be 9817.61.01 which provides for: "Articles of ski racing apparel which, because of their padding,
construction, or other special features, are specially designed to protect against injuries for the sport of ski racing., such as blows caused by slalom gates or falls."
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