CLA-2-62:OT:RR:NC:N3:348
Mr. Mike Packard
Dash America Inc.
DBA Pearl Izumi USA Inc.
1886 Prairie Way
Louisville, CO 80027
RE: The tariff classification of men’s cycle shorts and cycling shoe cover from Taiwan.
Dear Mr. Packard:
In your letter dated March 22, 2012, you requested a tariff classification ruling. The samples are being returned as requested.
The submitted sample, Style 11111305, is a pair of men’s cycling shorts composed of 100% polyester woven fabric. The shorts feature: a snap waist opening with a zippered fly, a 6-inch pocket on the right side with zipper closure and a sewn-in polyester knit mesh liner. The liner contains a padded chamois sewn into the crotch and seat.
You suggested that the biking shorts be classified in subheading 6114.30.3060, Harmonized Tariff Schedule of the United States, (HTSUS). We do not agree with this classification.
Based on our examination, the garment is composed of woven fabric. Subheading 6114.30.3060, HTSUS, covers knitted or crocheted garments of man-made fibers.
The applicable subheading for Style 11111305 will be 6211.33.0061, HTSUS, which provides for track suits, ski-suits and swimwear; other garments: other garments, men’s or boys’: of man-made fibers: other. The rate of duty will be 16 percent ad valorem.
The submitted sample, Style CA022, is a one piece cycling shoe cover composed of 68% nylon, 18% polyurethane, 12% polyester and 2% elastane. The cycling shoe cover is sewn into a boot shape. It is designed to cover the ankle as well as the top and bottom of the shoe. The cover features two openings at the bottom and a zipper at the back.
You suggested that the cycling shoe cover be classified in subheading 6405.20.9090, HTSUS. We do not agree with this classification.
Style CA022 is not considered footwear of Chapter 64. The shoe cover does not have a separately applied sole.
The applicable subheading for Style CA022 will be 6307.90.9889, HTSUS, which provides for other made-up articles, including dress patterns, other: other, other. The rate of duty will be 7% 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 this ruling, contact National Import Specialist Rosemarie Hayward at (646) 733-3064.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division