CLA-2-61:OT:RR:NC:N3:348
Ms. Sherri Desjardins
UPS Supply Chain Solutions
600 Fritz Drive
Coppell, TX 75019
RE: The tariff classification of a men’s motorcycle garment from Pakistan.
Dear Ms. Desjardins:
In your letter dated February 24, 2014, on behalf of your client, Tucker Rocky Distributing, you requested a tariff classification ruling. Your sample will be returned, as requested.
Style 87-8133 is a men’s pullover-style top designed for motorcycle riding composed of 100% polyester knit mesh fabric. It garment features a high V-neckline, long raglan sleeves with snap closures at the elbow, sewn in sleeve extensions, side panels with two snap closures; and a hemmed bottom. The mesh lining has two snap closures along the bottom sides of the garment; pouches at the back, elbows, shoulders and forearms for removable protective pads. The pouches are secured with hook and loop closures.
The pullover-style top is specifically designed to protect a person against injury. The garment is protective apparel and has no practical application as street or casual wear. The Explanatory Note to heading 61.14 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)."
In your letter, you suggested classification of Style 87-8133 under 6114.30.60, Harmonized Tariff Schedule of the United States (HTSUS), as other garments, knitted or crocheted, of man-made fibers, other, other. We disagree with your proposed classification. The garment is more specifically provided for elsewhere in the tariff.
The applicable subheading for Style 87-8133 will be 6114.30.1010, HTSUS, which provides for other garments, knitted or crocheted: of man-made fibers: tops. men’s or boys’. The rate of duty will be 28.2% 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 Rosemarie Hayward at (646) 733-3064.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division