CLA-2-61:OT:RR:NC:N3:356
Mr. Mike Packard
Dash America Inc.
DBA Pearl Izumi USA Inc.
1886 Prairie Way
Louisville, CO 80027
RE: The tariff classification of a men’s knit garment and shoe covers from Vietnam.
Dear Mr. Packard:
In your letter dated March 14, 2013, you requested a tariff classification ruling. As requested, your samples will be returned.
Style 12111410 “Flash Short Over Tight" is a men’s garment consisting of a pair of men’s woven running shorts joined at the waistband to a pair of men’s knit running pants. The shorts are constructed from 84% polyester, 16% elastane, woven fabric and feature a reflective heat seal logo on the left leg, a zippered pocket on the upper rear panel below the waistband, and hemmed legs with side slits. The pants are constructed from 88% nylon, 12% elastane, finely knit, tricot fabric and feature an inner support panel, overlock stitching at the seams, and tapered, hemmed legs with zippered openings at the ankles. The exposed elasticized waistband is common to both garments. Following General Rule of Interpretation 3 (b), the essential character is imparted by the knit pants.
The submitted items identified as Style #’s 14381405, 14381406 and 14381408 are man-made textile bicycle shoe covers that are approximately 8 inches high, open at the bottom and designed (as stated by you) to be worn over a cycling shoe to protect the wearer’s foot and shoe from cold and inclement weather conditions. Each shoe cover has a hook-and-loop closure that extends down the back which secures the cover to the wearer’s foot. We consider these shoe covers to be classified with gaiters, leggings and other similar articles worn on the leg and in some cases even on part of the foot (the ankle and the instep), but never covering the entire foot like socks or stockings.
Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification is determined in accordance with the terms of the headings and any relative section or chapter notes. You suggest that Style #’s 14381405, 14381406 and 14381408 be classified in headings 6307, 6405 and 6405, respectively. Since this merchandise is more appropriately classifiable in heading 6406 as gaiters, leggings and other similar articles, we disagree with your suggested classifications.
The applicable subheading for Style 12111410 will be 6103.43.1520, HTSUS, which provides for men’s and boys’… trousers, … breeches and shorts, knitted or crocheted: of synthetic fibers: trousers …men’s. The duty rate will be 28.2% ad valorem.
The applicable subheading for the items identified as Style #’s 14381405, 14381406 and 14381408 will be 6406.90.1540, HTSUS, which provides for gaiters or leggings and similar articles (except leg warmers) and parts thereof, which are not footwear uppers or parts thereof, and which are of man-made textile materials. The duty rate will be 14.9% 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 the 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.
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 other questions regarding this ruling, contact National Import Specialist Mary Ryan at (646) 733-3271.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division