CLA-2-62:OT:RR:NC:N3:348
Ms. Demetrius Jones
Crane Worldwide Trade Services
690 Airport South Parkway
Atlanta, GA 30349
RE: The tariff classification of a women’s jacket, and men’s motorcycle pants and jacket from Indonesia.
Dear Ms. Jones:
In your letter dated April 4, 2014, on behalf of your client Scorpion Sports, you requested a tariff classification ruling. The samples will be returned to you, as requested.
Style SCLI13K132 is a men’s vintage waist length leather jacket. The outer shell is composed of 100% leather and the lining is composed of 100% polyester knit mesh fabric. The removable liner is composed of 100% woven polyester fabric. The jacket features: a round collar with a two snap closure, front zipper closure, one zippered mesh vent on right chest, long sleeves with zipper closure, small zippered pocket on right sleeve, two zippered side slant pockets at the waist, spandex pleats on both sides at the waist and a hemmed bottom with snap closure. The back panel features two middle shoulder mesh vents with zipper closures, and a flap on each side with a two snap closure at the waist. The mesh lining features shoulder, elbow and back pouches with hook and loop closures that contain removable pads to protect the rider. The removable zippered liner features two snap closures at both sides.
Style SCLI13L094 is a women’s retro waist length leather jacket. The outer shell is composed of 100% leather and the lining is composed of 100% polyester knit mesh fabric. The removable liner is composed of 100% woven polyester fabric. The jacket features: a round collar with snap closure, front zipper closure with flap at the neck with hook and loop closure, two shoulder mesh vents with zipper closures, long sleeves with zipper closure, two zippered side slant pockets at the waist, and a hemmed bottom with snap closure. The back panel features two middle shoulder mesh vents with zipper closures, spandex pleats on both sides, and a flap on each side with a snap closure at the waist. The mesh lining features shoulder, elbow and back pouches with hook and loop closures that contain removable pads to protect the rider. The removable zippered liner features two snap closures at both sides.
Style SCTI14B180 is a pair of men’s motorcycle pants designed for motorcycle riding. The pants are composed of an outer shell of 100% woven polyester fabric. The lining is composed of 100% polyester knit mesh fabric. The pants have an additional zip-out liner composed of 100% woven polyester fabric. The outer pant features: a front flat waistband secured by a flap with a two snap closure, an elasticized rear waistband, an adjustable hook and loop closure at each side of the waistband, a fly front opening with zipper closure, two front slash pockets with reflective trim and zipper closure, small front pocket on left side with flap and two snap closure, two zippered knee vents with flap, two nylon knit panels above the knee, side leg openings with zipper closures, two rear side mesh vents with zipper closures, and hemmed leg openings. The zip-out liner has two snap closures at the bottom of each leg and features: hip and knee pouches with hook and loop closures that contain removable pads to protect the rider. The zip out liner is not of the type that can be worn separately.
The jackets and trousers are specifically designed to protect a person against injury. The garments are protective apparel and have no practical application as street or casual wear.
The applicable subheading for Style SCLI13K132 will be 4203.10.4030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Articles of apparel and clothing accessories, of leather or of composition leather: Articles of apparel: Coats and jackets: Other: Men’s and boys’. The rate of duty will be 6% ad valorem.
The applicable subheading for Style SCLI13L094 will be 4203.10.4060, (HTSUS), which provides for Articles of apparel and clothing accessories, of leather or of composition leather: Articles of apparel: Coats and jackets: Other: Women’s, girls’ and infants’. The rate of duty will be 6% ad valorem.
The applicable subheading for Style SCTI14B180 will be 6211.33.0061, Harmonized Tariff Schedule of the United States (HTSUS), which provides for which provides for Track suits, ski-suits and swimwear; other garments: Other garments, men’s or boy’s: Of man-made fibers: Other. The duty rate 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 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 via email at [email protected].
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division