The tariff classification of cycling shorts and baseball sliding pants from China.

N033858 August 14, 2008 CLA-2-61:OT:RR:NC:3:353 CATEGORY: Classification TARIFF NO.: 6114.30.3060 Mr. Mike Choi MKC Customs Brokers Int’l, Inc. P.O. Box 91042 Los Angeles, California 9009-1042 RE: The tariff classification of cycling shorts and baseball sliding pants from China. Dear Mr. Choi: In your letter dated July 17, 2008, on behalf of Mornington Corp., you requested a classification ruling. As requested, the samples will be returned. The submitted samples are Styles #s 607 Bicycle Inner Short and WMS Baseball Sliding Short. Style # 607 Bicycle Inner Short is constructed of knit 88% nylon and 12% Lycra fabric. The pull-on garment will be worn underneath cycling shorts and features an elasticized waist and a padded crotch and seat. The padding is substantial, the garment is impractical for everyday use, and will only be worn while cycling. The applicable subheading for the Style # 607 Bicycle Inner Short 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 duty rate 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/. The Style # 607 Bicycle Inner Short falls within textile category 659. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov. Regarding the Style # WMS Baseball Sliding Short, the issue of the classification of motocross, football and baseball pants, tops and jackets as sports clothing or as sports equipment, Chapters 61/62 versus heading 9506, is currently pending before the United States Court of International Trade (CIT) in the matter of LeMans Corporation v. United States, Case # 1:06-cv-00038, Fox Racing USA v. United States, Case # 1:06-cv-00083, and Wilson Hunt International v. United States, Case # 1:06-cv-00086. Section 177.7, Customs Regulations (19 CFR 177.7) provides that rulings will not be issued in certain circumstances. Section 177.7(b) states, in pertinent part, the following: “No ruling letter will be issued with respect to any issue which is pending before the United States Court of International Trade, the United States Court of Appeals for the Federal Circuit, or any court of appeal therefrom.” In light of the prohibition set out in CFR 177.7(b), and as the instant ruling request is closely related to the classification issue presently pending in the CIT, this office is unable to issue a ruling letter to you with respect to the classification of the baseball sliding short. You may submit another request after the court has issued its decision on these cases. 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