The tariff classification of a men’s cycling pant from Vietnam

N284001 June 20, 2017 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6103.43.1520 Mr. Mike Packard Pearl Izumi USA 101 S. Taylor Avenue Louisville, CO 80027 RE: The tariff classification of a men’s cycling pant from Vietnam Dear Mr. Packard: In your letter dated February 22, 2017, you requested a tariff classification ruling on a men’s garment and a piece of fabric to be used for soliciting orders. This ruling is part of a split ruling request. The piece of fabric was addressed in N284756, dated April 27, 2017. This ruling addresses only the garment. Our response was delayed due to laboratory analysis. The portion of your sample remaining after this analysis will be returned as requested. The submitted sample, Style 11111713 “Men’s Elite Escape AMFIB Tight,” is a men’s cycling pant constructed from two different knit fabrics. The front panels, the back panels from the waist to the upper thigh, and the lower rear panels from the mid-calf to the ankle are constructed of a three-layer laminated fabric consisting of an outer layer of 80% nylon, 20% elastane knit fabric; a middle layer of a polyurethane membrane; and an inner layer of 94% polyester, 6% elastane, brushed knit fabric. The side panels extending from the waist to the upper thigh, and the rear panels extending from the upper thigh to the mid-calf, are constructed of 56% nylon, 30% polyester, and 14% elastane, knit fabric. The essential character of Style 11111713 is imparted by the portions of the garment constructed of the three-layer laminate fabric. Style 11111713 features an enclosed elastic waistband with an inner drawstring; a pocket with a flap closure on the right side panel; reflective heat seal logos on the upper left rear panel and the right outer side leg; reflective strips on each rear calf; and long, tapered, hemmed legs with vertical zippered closures at the ankles. U.S. Customs and Border Protection laboratory analysis has determined that the inner surface of Style 11111713 is of weft knit extended sinker loop pile construction that is brushed in later finishing. Following Chapter 60, Note 1(c), Harmonized Tariff Schedule of the United States (HTSUS), classification is determined by the knit pile component of a laminated or bonded fabric, regardless of whether the knit pile component is used as the inside or the outside surface of the fabric. The applicable subheading for Style 11111713 will be 6103.43.1520, HTSUS, which provides for men’s and boys’… trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: of synthetic fibers: trousers, breeches and shorts: other: trousers and breeches: men’s. The rate of duty will be 28.2% 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 the World Wide Web at https://hts.usitc.gov/current. 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 Maryalice Nowak at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division