The tariff classification of cycling shorts from China.

N239798 April 11, 2013 CLA-2-61:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6114.30.3060 Mr. Corie Koropatnicki GHY USA Inc. 572 South 5th Street Pembina, ND 58271 RE: The tariff classification of cycling shorts from China. Dear Mr. Koropatnicki: In your letter dated March 14, 2013, on behalf of your client, Dimensions 100 Inc. DBA Mondetta Clothing Co., you requested a tariff classification ruling. The sample is being returned to you, as requested. The cycling shorts with bib, identified as Style # PERXXR3-MB01, is a lower body garment with an attached mesh bib which consists of oversized armholes and a racer back. This garment has a low, scooped-out, see-through neckline and is not intended to be worn alone. It is composed 78 % nylon and 22 % spandex. The shorts portion of the garment extends to the mid-thigh area and contains a padded chamois sewn into the crotch. The padding is bulky and the garment is impractical for everyday use and will only be worn while cycling. The applicable subheading for Style # PERXXR3-MB01 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 is 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 Rosemarie Hayward at (646) 733-3064. Sincerely, Thomas J. Russo Director National Commodity Specialist Division