CLA-2-61:OT:RR:NC:N3:359

Ms. Dee Dee Desmet
adidas Group
5055 North Greeley Avenue
Portland, OR 97217

RE: The tariff classification of ladies and girl’s dresses, shorts, and bras from Thailand.

Dear Ms. Desmet:

In your letter dated December 20, 2011 you requested a classification ruling. As requested, your samples are being returned to you.

Style S2040045, consists of three garments: a women’s sleeveless knit dress, which you refer to as a “tennis dress”, knit shorts, and a sports bra. The “adidas adipure” brand dress is constructed of 100% polyester knitted fabric, and the shorts and bra are constructed of 86% nylon and 14% elastane knitted fabric. The dress features a rounded front and rear neckline, shoulder straps measuring approximately 1 ¾ inches wide at the shoulder seam, a heat seal of the “adidas” logo on the upper front panel below the neckline, and a piece constructed hemmed garment bottom. The dress extends from the shoulders to the mid thigh. The shorts feature an elasticized waistband and hemmed leg openings. The bra features a v-shaped neckline in front, a racer-back, a mesh panel across the lower back of the garment, extending into the front, and an elasticized bottom band.

Style S2040019, also consists of three garments: a women’s sleeveless knit dress, which you refer to as a “tennis dress”, knit shorts, and a sports bra. The “adidas adizero” brand dress is constructed of 100% polyester mesh knitted fabric, and the shorts and bra are constructed of 82% polyester and 18% elastane knitted fabric. The dress features a u-shaped front neckline, a racer back, a heat seal of the “adidas” logo on the upper front panel below the neckline, contrast color inserts extending from the upper front panel to under the arms and extending to the garment bottom, and a banded garment bottom. The dress extends from the shoulders to the mid thigh. The shorts feature an elasticized waistband, one inch wide contrasting side inserts and hemmed leg openings. The bra features a u-shaped neckline in front, a racer-back, a mesh panel across the lower back of the garment, extending into the front, and an elasticized bottom band.

Style S2040019G, consists of a girl’s knit dress and a pair of girl’s pull-on style athletic shorts. The “adizero” label dress is constructed of 100% polyester mesh weft knitted fabric, and the shorts are constructed of 82% polyester and 18% elastane single jersey weft knit fabric. The dress features a u-shaped front neckline, racer back straps, a heat seal of the “adidas” logo on the upper front panel below the neckline, contrast color inserts extending from the upper front panel to under the arms and extending to the garment bottom, and an elasticized garment bottom. The dress extends from the shoulders to the mid thigh. The shorts feature a fabric covered elasticized waist, diagonally sewn contrast color narrow pieced fabric inserts and hemmed fabric at the leg openings. The applicable subheading for the dress of styles S2040045 and S2040019 will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts ( other than swimwear ), knitted or crocheted: dresses: of synthetic fibers: other: women’s. The duty rate will be 16% ad valorem.

The applicable subheading for the dress of style S2040019G will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts ( other than swimwear ), knitted or crocheted: dresses: of synthetic fibers: other: Girls’. The duty rate will be 16% ad valorem. The applicable subheading for the shorts of styles S2040045 and S2040019 will be 6104.63.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s shorts, knitted or crocheted: Shorts: Of synthetic fibers: Other: Other: Shorts: Women’s. The duty rate will be 28.2% ad valorem.

The applicable subheading for the shorts of style S2040019G will be 6104.63.2060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s shorts, knitted or crocheted: Shorts: Of synthetic fibers: Other: Other: Shorts: Girls’: Other. The duty rate will be 28.2% ad valorem.

The applicable subheading for sports bras of styles S2040019 and S2040045 will be 6212.10.9020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted: brassieres: other: other…of man-made fibers. The duty rate will be 16.9% 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 ruling, contact National Import Specialist Francine Vivona-Brock at 646-733-3049.

Sincerely,

Thomas J. Russo
Director,
National Commodity
Specialist Division