CLA-2-61:RR:NC:TA:354
Ms. Theresa Marino
Euro Cargo Express
154-09 146th Avenue
Jamaica, NY 11434
RE: The tariff classification of a men’s outerwear jacket made in Vietnam, three styles of men’s underwear made in China or Vietnam and a face to chest wind stopper, made in China.
Dear Ms. Marino:
In your letter dated November 28, 2009, you requested a tariff classification ruling on behalf of your client, JIP Motors/Leader Brands US LLC. The samples submitted with this request will be returned to you.
Style “Indianapolis (901205)”, is a men’s outerwear jacket that you describe as used for motocross, skiing and other activities that require protection from rain, wind and snow. It has a shell made from a woven 100% polyester fabric with a visible coating on the inner surface. The jacket is hip-length and has a full front opening with a zipper closure, long sleeves with hook and loop tabs at the end, slant, zippered pockets at the waist, a light weight quilted removable liner that is not suitable for separate wear, and removable foam pads in the arms, shoulders and back.
You have submitted three styles of men’s upper and lower body garments that will be marketed and sold as "next to the skin" base layer undergarments that provide comfort, wicking and thermal properties, allowing the skin to breathe with fabric that dries quickly with an anti-microbial finish. The garments are designed to fit snugly and feature flatlock stitching at the seams, hemmed bottoms and hemmed sleeves.
Style Bikers Double O (281267) is a base layer top for men, made from a 98% polyester and 2% PTFE (Polytetrafluoroethene) fabric. The long-sleeved garment features a mock turtle neck collar and the “Bikers” logo embroidered on the front of the collar.
Style Bikers Double O (282267) is a pair of long underpants made from a 98% polyester and 2% PTFE (Polytetrafluoroethene) fabric. The “Bikers” logo is featured on the exposed elasticized waistband measuring approximately 1-½” wide and is also embroidered across the knee area of each leg.
Style Bikers Top Dakar (281696) is a base layer top for men, made from a 100% polyester material. The short-sleeved garment features a crew neck collar, the “Bikers” logo across the chest and upper back areas, and a partial opening at the neck area secured by a zipper closure that extends to the top of the collar.
Style Biker Bike Pit (331202) is a face to chest windstopper made from a 98% polyester and 2% PTFE (Polytetrafluoroethene) laminated fabric. The registered “Wind Stopper” logo is shown on a label sewn near the top of the garment, which also features a back elastic adjustment and the “Bikers” logo repeated along the elasticized upper edge.
The applicable subheading for the “Indianapolis (901205)” jacket will be 6210.40.5020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s or boys’ anoraks (including ski-jackets), windbreakers and similar articles, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907, of man-made fibers. The rate of duty will be 7.1 percent ad valorem.
The applicable subheading for style “Bikers Double O (281267)” and “Bikers Top Dakar (281696)” will be 6109.90.1047, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of other textile materials: of man-made fibers…men’s or boys’: thermal undershirts. The duty rate will be 32 percent ad valorem.
The applicable subheading for styles “Bikers Double O (282267)” will be 6107.12.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Men's or boys' underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles, knitted or crocheted: Underpants and briefs: Of man-made fibers . . Men's. The rate of duty will be 14.9 percent ad valorem.
The applicable subheading for the item referred to as “Biker Bike Pit (331202)” will be 6117.80.9540, 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 or of clothing accessories: Other accessories: Other: Other, Of man-made fibers: Other." The duty rate will be 14.6 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 World Wide Web at http://www.usitc.gov/tata/hts/.
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 classification in 6210.40.5020, contact National Import Specialist William Raftery at 646-733-3047; contact National Import Specialist Kenneth Reidlinger regarding the classification in 6117.80.9540 and National Import Specialist Robert Ivers regarding the classifications in 6109.90.1047 and 6107.12.0010 at 646-733-3054.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division