CLA-2-62:OT:RR:NC:TA:357
Mr. Daniel Percival
East West Associates, Inc.
4821 Northam St.
La Mirada, CA 90638
RE: The tariff classification of men’s cycling garments from Taiwan
Dear Mr. Percival:
In your letter dated December 29, 2008, on behalf of Gallop Corp., you requested a tariff classification ruling. Samples were submitted and are being returned as you requested.
The first item, style Aqua No Jacket, Model #5600, is a men’s outerwear jacket with a shell made from a 100% nylon woven fabric with a visible coating on the inner surface and a mesh lining throughout. The jacket has a full front opening with a zipper closure that extends to the top of the collar, long sleeves with elastic and a hook and loop tab at the ends, zippered pockets at the waist and in the lower back, an elasticized drawstring with cord locks through the bottom hem, a yoke back, zippered vents under the arms, a fleece lining in the collar and reflective piping in various areas. The bottom of the jacket is curved and extends below the hips in the back.
Style Sedona Jersey, Model # 9253, is a men’s pullover garment constructed from 100% polyester, finely knit fabric that measures 38 stitches per two centimeters counted in the horizontal direction. The garment is cut and sewn and has a self-fabric neckband; a partial front opening with a zipper closure; short, hemmed sleeves; contrasting color mesh knit inserts on the sleeves, the underarms, and the lower side panels; a zippered pocket on the lower back panel below the waist; and a hemmed bottom with a curved tail.
The applicable subheading for the Aqua No Jacket, Model #5600, will be 6210.40.5020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s or boys’ anoraks (including ski-jackets), windbreakers and similar articles, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907, of man-made fibers. The rate of duty will be 7.1 percent ad valorem.
The applicable subheading for Style Sedona Jersey, Model # 9253, will be 6110.30.3053, Harmonized Tariff Schedule of the United States (HTSUS), which provides for : sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: men’s or boy’s: other. The rate of duty will be 32 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 William Raftery at (646) 733-3047.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division