CLA-2-61:OT:RR:NC:N3:356
Mr. Karl Krueger
DHL Global Forwarding
2660 20th Street
Port Huron, MI 48060
RE: The tariff classification of garments from Sri Lanka.
Dear Mr. Krueger:
In your letter dated December 26, 2014, you requested a tariff classification ruling. The samples will be returned to you, as requested.
Style S14M40001 is a pair of men’s shorts constructed from 71% nylon and 29% lycra knit fabric. The garment extends from the waist to above the knee and features a flat elasticized waistband, a rear center zipper pocket, hemmed leg openings, and a molded plastic insert at the right leg, which is used with a core training device to monitor an individual’s vital signs. The core device will not be imported with the pants.
Style S14W40002 is a pair of women’s capri-style pants constructed from 71% nylon and 29% lycra knit fabric. The garment extends from the waist to the calf area and features a flat elasticized waistband, a rear center zipper pocket, hemmed leg openings, and a molded plastic insert at the right leg, which is used with a core training device to monitor an individual’s vital signs. The core device will not be imported with the pants.
In your request, you suggested classification under subheading 9018.19.9560, Harmonized Tariff Schedule of the United States (HTSUS). Heading 9018 covers: “ Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments”.
Per the explanatory notes :
“This heading covers a very wide range of instruments and appliances which, in the vast majority of cases, are used only in professional practice (e.g., by doctors, surgeons, dentists, veterinary surgeons, midwives), either to make a diagnosis, to prevent or treat an illness or to operate, etc. Instruments and appliances for anatomical or autoptic work, dissection, etc., are also included, as are, under certain conditions, instruments and appliances for dental laboratories (see Part (II) below). The instruments of the heading may be made of any material (including precious metals).”
The instant product is not used either by a medical professional or in a medical capacity. According to the request letter, they are used by the general public to “maximize the effectiveness of the workout”. As such they are not classifiable in Heading 9018.
Alternatively, you suggested classification under subheading 9506.91.0030, HTSUS, which provides for “Articles and equipment for general physical exercise, gymnastics or athletics.” However, the shorts are not prima facie classifiable as sports equipment under Heading 9506. They are merely garments and are not considered sports equipment within the scope of heading 9506.
Consequently, The applicable subheading for style S14M40001 will be 6103.42.1050, HTSUS, HTSUS, which provides for men’s or boys’… trousers, …breeches and shorts (other than swimwear), knitted or crocheted: of cotton: shorts: … men’s. The rate of duty is 16.1% ad valorem.
The applicable subheading for style S14W40002 will be 6104.63.2006, HTSUS, which provides for Trousers…knitted or crocheted: Trousers: Of synthetic fibers: Other: Other: Women’s: Containing 5 percent or more by weight of elastomeric yarn or rubber thread. The duty rate 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 via email at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division