N287338 N2 Ruling Active

The tariff classification of a mountain biking short from China

Issued June 30, 2017 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6211.33.9061

Headings: 6211

Product description

The sample will be returned to you under separate cover. The submitted sample, Style C4279901, is a pair of men’s biking shorts. The garment is composed of 100% polyester woven fabric. The shorts feature an adjustable inner hook and loop waist, belt loops, a button waist opening with a zipper fly, two side slash pockets, a right front pocket with a zipper closure and a sewn-in knit mesh liner. The liner contains padded foam sewn into the crotch and seat. The padding is bulky and the garment is impractical for everyday use and will only be worn while cycling.

CBP rationale

The applicable subheading for Style C4279901 will be 6211.33.9061, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Track suits, ski-suits and swimwear; other garments: Other garments, men's or boys': Of man-made fibers: Other: Other.

Full text

N287338 June 30, 2017 CLA-2-62:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6211.33.9061 Mr. Mike Packard Dash America Inc. DBA Pearl Izumi USA 101 S. Taylor Ave. Louisville, CO 80027 RE: The tariff classification of a mountain biking short from China Dear Mr. Packard: In your letter dated June 9, 2017, you requested a tariff classification ruling. The sample will be returned to you under separate cover. The submitted sample, Style C4279901, is a pair of men’s biking shorts. The garment is composed of 100% polyester woven fabric. The shorts feature an adjustable inner hook and loop waist, belt loops, a button waist opening with a zipper fly, two side slash pockets, a right front pocket with a zipper closure and a sewn-in knit mesh liner. The liner contains padded foam sewn into the crotch and seat. The padding is bulky and the garment is impractical for everyday use and will only be worn while cycling. The applicable subheading for Style C4279901 will be 6211.33.9061, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Track suits, ski-suits and swimwear; other garments: Other garments, men's or boys': Of man-made fibers: Other: Other. The rate of duty will be 16% 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 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 Rosemarie Hayward via email at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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