N271478 N2 Ruling Active

The tariff classification of a bicycle pants/shorts pad from Italy.

Issued January 15, 2016 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6117.90.9070

Headings: 6117

Product description

The sample will be returned to you, as requested. The submitted sample, Style Doc 74, is a bicycle pants/shorts pad constructed of an inner layer of 100% polyurethane foam covered on both sides by 100% nylon knit fabric. The pad is cut to shape with unfinished edges and will be sewn into bicycle pants/shorts. The item serves as a cushion and provides extra comfort while riding a bicycle.

CBP rationale

The applicable subheading Style Doc 74 will be 6117.90.9070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other made up clothing accessories, knitted or crocheted: knitted or crocheted parts of garments…Parts: Other, Of trousers, breeches and shorts: Of man-made fibers.

Full text

N271478 January 15, 2016 CLA-2-61:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6117.90.9070 Ms. Shirley Moore D.B. Group America LTD. 175 Country Club Drive Suite 200D Stockbridge, GA 30281 RE: The tariff classification of a bicycle pants/shorts pad from Italy. Dear Ms. Moore: In your letter dated December 11, 2015, you requested a classification ruling. The sample will be returned to you, as requested. The submitted sample, Style Doc 74, is a bicycle pants/shorts pad constructed of an inner layer of 100% polyurethane foam covered on both sides by 100% nylon knit fabric. The pad is cut to shape with unfinished edges and will be sewn into bicycle pants/shorts. The item serves as a cushion and provides extra comfort while riding a bicycle. The applicable subheading Style Doc 74 will be 6117.90.9070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other made up clothing accessories, knitted or crocheted: knitted or crocheted parts of garments…Parts: Other, Of trousers, breeches and shorts: Of man-made fibers.” The duty rate will be 14.6% ad valorem. 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 [email protected]. Sincerely, Deborah C. Marinucci Acting Director, National Commodity Specialist Division

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