CLA-2-62:OT:RR:NC:N3:357
Ms. Lisa Armstrong
Troy Lee Designs
155 E. Rincon St.
Corona, CA 92879
RE: The tariff classification of men’s motocross pants from Vietnam
Dear Ms. Armstrong:
In your letter dated March 16, 2021, you requested a tariff classification ruling. Per your request, the sample will be returned.
Style Scout SE is a pair of men’s motocross pants constructed from coated and uncoated woven fabric components. The seat, front waist, front thighs, lower shins, and inner ankles are constructed from 100% polyester visibly coated woven fabric. The sides from the waist to the knee and back thighs are constructed from 98.5% polyester, 1.5% spandex, woven fabric. The outer buttocks, outer back thighs, calves, and crotch are constructed from 90% polyester, 10% spandex, woven fabric. The knees are constructed from 93% nylon, 7% polyurethane, and the upper shins are constructed from 93% nylon, 7% spandex.
The partially mesh-lined pants feature a zippered fly with a ratcheting waist closure, front and back zippered thigh vents, zippered side pockets, leather inner knee panels, and long hemmed leg openings.
Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that classification shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter notes. If the goods cannot be classified based on GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied in order. GRI 2(a) is not applicable to the subject merchandise since it covers incomplete or unfinished goods.
The Scout SE is made of multiple fabric components. GRI 2(b) directs that when goods consist of more than one material, classification shall be determined according to the principles of GRI 3. GRI 3(a) states that the heading providing the most specific description is to be preferred to a heading, which provides a more general description. However, GRI 3(a) directs that when two or more headings each refer to part only of the materials or substances in a composite good, they are to be regarded as equally specific in relation to those goods even if one gives a more complete or precise description than the other. GRI 3(b) directs that goods that are made up of different components shall be classified as if they consisted of the material or component which gives them their essential character. We have examined style Scout SE and find that no one fabric imparts the essential character as all fabrics in the garment play an important role in the garment’s use. Since no one fabric imparts the essential character, the garment is classified pursuant to GRI 3(c), under heading 6210, HTSUS, the heading which occurs last in numerical order among those which equally merit consideration.
The applicable subheading for style Scout SE will be 6210.40.5539, HTSUS, which provides for Garments, made up of fabrics of 5602, 5603, 5903, 5906, or 5907: Other men’s and boys’ garments: Other: Of man-made fibers: Other: Trousers, breeches, and shorts: Other. The rate of duty is 7.1 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 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 Deanna Boldt via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division