N138355 N1 Ruling Active

The tariff classification of a triathlon suit from China.

Issued January 6, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6114.30.2010

Headings: 6114

Product description

The sample is being returned as requested. Style Men’s MAKO TXT is a speed suit constructed of 80% polyester/20% polyurethane and 71% nylon/29% spandex knit fabric. The sleeveless garment is tight-fitting and extends from the neck to the mid-thigh and has leg separations. The garment features a round neckline, oversized armholes and a partial front opening secured by a zipper closure. The zipper closure has a hanging 14-inch textile pull that features the logo "Profile Design". Style Men’s Mako TXT will be worn when competing in a triathlon.

CBP rationale

The applicable subheading for Style Men’s MAKO TXT will be 6114.30.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted, of man-made fibers, bodysuits and bodyshirts, of fabric containing by weight 5 percent or more elastomeric yarn or rubber thread.

Full text

N138355 January 6, 2011 CLA-2-61:OT:RR:NC:TA:348 CATEGORY: Classification TARIFF NO.: 6114.30.2010 Mr. Thomas Lee Gallop Cycle Corporation 2677 El Presidio Street Carson, CA 90810 RE: The tariff classification of a triathlon suit from China. Dear Mr. Lee: In your letter dated December 14, 2010, you requested a tariff classification ruling. The sample is being returned as requested. Style Men’s MAKO TXT is a speed suit constructed of 80% polyester/20% polyurethane and 71% nylon/29% spandex knit fabric. The sleeveless garment is tight-fitting and extends from the neck to the mid-thigh and has leg separations. The garment features a round neckline, oversized armholes and a partial front opening secured by a zipper closure. The zipper closure has a hanging 14-inch textile pull that features the logo "Profile Design". Style Men’s Mako TXT will be worn when competing in a triathlon. The applicable subheading for Style Men’s MAKO TXT will be 6114.30.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted, of man-made fibers, bodysuits and bodyshirts, of fabric containing by weight 5 percent or more elastomeric yarn or rubber thread. The rate of duty will be 32% 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, Robert B. Swierupski Director National Commodity Specialist Division

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