CLA-2-61:OT:RR:NC:TA:348
Ms. Julia Michels
Magura USA
724 W. Clem St.
Olney, IL 62450
RE: The tariff classification of women’s and men’s polyester bike pants and bike gloves from Vietnam and China
Dear Ms. Michels:
In your letter dated January 19, 2010 you requested a tariff classification ruling. The samples are being returned to you as requested.
Model No. 03076 is a pair of women’s knit bike pants. It is composed of a 100% polyester face, 100% polyurethane membrane and a 100% polyester backing. The pants feature an elasticized waistband, zippered ankles, and a padded crotch and seat. The pants are designed to be worn for cycling in cool weather.
Model No. 03068 is a pair of men’s knit bike pants with bib. It is composed of a 100% polyester face, 100% polyurethane membrane and 100% polyester backing. The garment features zippered ankles, a padded crotch and seat and a racer-back, tank style knit bib. The garment is designed to be worn for cycling in cool weather.
Model No. 03250, Syberia, is an adult lined and insulated bicycle glove with a palm side constructed of cellular polyurethane plastic material with a knit fabric backing that is present merely for reinforcing purposes. The balance of the glove is constructed of 92% polyamide and 8% elastane knit fabric. There are separate enclosures for the forefinger and thumb with the remaining fingers contained in a mitt-style enclosure. The glove features an elasticized wrist, fourchettes, a hook and clasp, side walls, a ribbed knit bottom extending from the gauntlet bottom, a “DEXFIL” trademark label sewn into the bottom side seam, a drawstring tightener sewn into the gauntlet bottom hem, silicone prints on the palm side, a terry cloth nose wipe on the backside thumb, a waterproof barrier, and the letters “VAUDE” printed on the forefinger and back center bottom. There is a polyurethane coating on the top portion of the back-side fingers and thumb. The cellular polyurethane coated palm side material imparts the essential character of the glove.
Model No. 03251, Tura, is an adult lined and insulated bicycle glove with a palm side constructed of cellular polyurethane plastic material with a knit fabric backing that is present merely for reinforcing purposes. The balance of the glove is constructed of 92% polyamide and 8% elastane knit fabric. The glove features an elasticized wrist, fourchettes, a hook and clasp, side walls, a ribbed knit bottom extending from the gauntlet bottom, a “DEXFIL” trademark label sewn into the bottom side seam, a drawstring tightener sewn into the gauntlet bottom hem, silicone prints on the palm side, a terry cloth nose wipe on the backside thumb, a waterproof barrier, and the letters “VAUDE” printed on the forefinger and back center bottom. There is a polyurethane coating on the top portion of the back-side fingers and thumb. The cellular polyurethane coated palmside material imparts the essential character of the glove.
The applicable subheading for Model No. 03076 will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted: of man-made fibers: other, other: women’s or girls’. The rate of duty will be 14.9% ad valorem.
The applicable subheading for Model No. 03068 will be 6114.30.3060, 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% ad valorem.
The applicable subheading for the Mode No. 03251 and 03250 will be will be 3926.20.3000, HTSUS, which provides for Other articles of plastics and articles of other materials of headings 3901 to 3914: Articles of apparel and clothing accessories (including gloves): Gloves: Other: Specially designed for use in sports: Other. The duty rate will be 3% 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 classification of the garments, contact National Import Specialist Rosemarie Hayward at (646) 733-3064. If you have any questions regarding the classification of the gloves, contact National Import Specialist Robert Ivers at (646) 733-3054.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division