CLA-2-61:OT:RR:NC:N3:348
Ms. Sherri Desjardins
UPS Supply Chain Solutions
600 Fritz Drive
Coppell, TX 75019
RE: The tariff classification of motorcycle pants from Indonesia and Vietnam.
Dear Ms. Desjardins:
In your letter dated November 14, 2013, on behalf of your client, Tucker Rocky Distributing, you requested a tariff classification ruling. The sample will be returned to you, as requested.
The submitted sample is a pair of men’s motorcycle pants designed for motorcycle riding. It is composed of 100% polyester knit mesh fabric and 100% polyester woven fabric. The lined pant features a front elasticized waistband, front zipper with hook and snap closure, two front slash pockets with zippered closure, one right front diagonal pocket with zippered closure and two side zippers at leg bottoms. The back panel features a zipper sewn onto the waistband to attach an upper body garment, and two back pockets with hook and loop closures. The front panels from the knee to the bottom hem are constructed from polyester woven fabric. The balance of the garment is constructed from polyester knit fabric. The lining features hip and knee pouches with hook and loop closures that contain removable pads to protect the rider.
The trousers are specifically designed to protect a person against injury. The garment is protective apparel and has no practical application as street or casual wear.
General Rules of Interpretation GRI 3(b), states that the goods, shall be classified as if they consisted of the material or component which gives them their essential character. For the motorcycle pants the polyester, nylon knit fabric of the front panel provides the essential character.
The applicable subheading for the motorcycle pants 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 will be 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,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division