CLA-2-61:OT:RR:NC:N3:348
Mr. Mike Packard
Dash America Inc. DBA Pearl Izumi USA
101 S. Taylor Ave.
Louisville, CO 80027
RE: The tariff classification of a bib short from Vietnam
Dear Mr. Packard:
In your letter dated March 20, 2017, you requested a tariff classification ruling. The sample will be returned under separate cover.
Style 11211729, is a woman’s bib short. The garment features approximately 2 inch shoulder straps, an open front and back, a front hook and clasp closure, oversized armholes, a padded seat area and a rubber gripping material inside the legs to keep the shorts in place. The front bib section is constructed from 65% polyester, 35% elastane knit fabric. The remainder of the garment is constructed from 46% nylon, 38% polyester, 16% elastane knit fabric. The garment is worn while cycling and is impractical for any other purpose. The garment is imported in a matching bag also constructed from 46% nylon, 38% polyester, 16% elastane knit fabric. The bag measures approximately 11 ¾ inches by 9 ½ inches and features a hook and loop closure. You have indicated the garment and bag will be imported together. The garment and bag constitute a composite good under GRI 3(b). As such they are classified by the component which gives them their essential character. In this case, the garment imparts the essential character of this composite good.
The applicable subheading for Style 11211729 will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Other, Other: Women’s Or girls’." The duty rate will be 14.9% 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 https://hts.usitc.gov/current.
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,
Steven A. Mack
Director
National Commodity Specialist Division