N003226 N0 Ruling Active

The tariff classification of a cycling garment from Macau.

Issued December 13, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6114.30.3060

Headings: 6114

Product description

As requested, the sample will be returned to you. The submitted sample, Style 4163 Gavia Super Amfib Cycling Bib Tights, is a men’s garment. The tight-fitting garment has a racer back, deep scoop front, oversize armholes, waistline, padding of synthetic chamois in the genital and derriere area, and extends to the ankles. Above the waistline, the garment is constructed of knit 83% nylon, 17% spandex mesh fabric, which leaves the chest and back of the wearer exposed. Below the waistline, the center front and back is constructed of knit 100% polyester fabric, the inner thigh of knit 100% polyurethane fabric, the outer and back of the thighs and back of the knees of knit 69% nylon, 16% polyester, 15% spandex fabric, and the front and back of the calves and front of the knees of knit 80% polyester, 14% spandex, 6% polyurethane fabric. The garment is worn while riding a bicycle and is not suitable for wear in other situations.

CBP rationale

The applicable subheading for Style 4163 will be 6114.30.3060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted: of man-made fibers: other, other: men’s or boys’.

Full text

N003226 December 13, 2006 CLA-2-61:RR:NC:3:353 CATEGORY: Classification TARIFF NO.: 6114.30.3060 Ms. Rebekka Moen Dash America Inc., DBA Pearl Izumi USA Inc. 16400 SE Nautilus Drive Vancouver, WA 96883-5534 RE: The tariff classification of a cycling garment from Macau. Dear Ms. Moen: In your letter dated November 13, 2006 you requested a tariff classification ruling. As requested, the sample will be returned to you. The submitted sample, Style 4163 Gavia Super Amfib Cycling Bib Tights, is a men’s garment. The tight-fitting garment has a racer back, deep scoop front, oversize armholes, waistline, padding of synthetic chamois in the genital and derriere area, and extends to the ankles. Above the waistline, the garment is constructed of knit 83% nylon, 17% spandex mesh fabric, which leaves the chest and back of the wearer exposed. Below the waistline, the center front and back is constructed of knit 100% polyester fabric, the inner thigh of knit 100% polyurethane fabric, the outer and back of the thighs and back of the knees of knit 69% nylon, 16% polyester, 15% spandex fabric, and the front and back of the calves and front of the knees of knit 80% polyester, 14% spandex, 6% polyurethane fabric. The garment is worn while riding a bicycle and is not suitable for wear in other situations. The applicable subheading for Style 4163 will be 6114.30.3060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted: of man-made fibers: other, other: men’s or boys’. The rate of duty will be 14.9 percent 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 Kenneth Reidlinger at 646-733-3053. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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