CLA-2-61:OT:RR:NC:N3:356
Ms. Shawn Glover
UPS Trade Management Services, Inc.
2031 S. Centennial Ave.
Aiken, SC 29803
RE: The tariff classification of men’s and women’s garments from China.
Dear Ms. Glover:
In your letter dated February 28, 2014, on behalf of client, Inov-8, you requested a classification ruling. As requested, your samples are being returned.
The submitted sample, identified as “Race Elite 70 Windshell” is a men’s hip-length pullover jacket composed of a woven 100% nylon fabric. The jacket features a stand-up collar, a partial front opening at the neck that is secured by a zipper closure, long sleeves with elasticized cuffs, left chest pocket secured by a zipper closure and elasticized bottom hem.
You suggested classification of the “Race Elite 70 Windshell” under subheading 6101.30.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6103: of man-made fibers: other: other: men’s. The fabric construction of the garment is that of jackets under heading 6201, HTSUS.
The submitted sample, identified as “Race Elite 125 Ultra Short,” is a pair of women’s shorts constructed of 92% polyamide and 8% lycra knit fabric. The garment features a flat semi-elasticized waistband with an inside drawstring, two small front pockets, and hemmed leg openings. The garment extends from the waist to the mid-thigh area.
In your letter you also suggested classification of the “Race Elite 125 Ultra Short” under subheading 6212.90.0030, HTSUS, which provides for brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted: other…of man-made fibers. Based upon the features of the garment and its styling, it is properly classified as shorts of heading 6104, HTSUS.
The submitted sample, identified as “FF Tri Blend Tee” is a men’s T-shirt constructed from 50% polyester, 25% cotton, 25% rayon, finely knit jersey fabric. The garment features a self-fabric crew neckline; short, hemmed sleeves; a screen print design on the front and back panels; and a straight, hemmed bottom.
The submitted sample, identified as “FF-Hoodie LS-Pullover” is a women’s cut-and-sewn “Inov” label pullover that is constructed from 100% polyester knitted fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction in which the stitches were formed. The garment features a piece constructed hood with a drawstring closure, long raglan sleeves with thumb openings at the rib knit sleeve endings, a pouch pocket below the waist, the “Inov” logo embroidered on the upper front panel, an “Inov” fabric label sewn on the lower front panel, and a loose fitting rib knit garment bottom. The garment extends to below the waist.
The submitted sample, identified as “Race Ultra Gaiter” is described by you as a “gaiter” that is made of 90% polyester textile material and 10% polyamide. The gaiter is open at the top and bottom, slips over and covers the ankle, and attaches to the upper of the “Race Ultra” shoe with three clips sewn onto its bottom. You state that it protects the wearer from debris when running.
The applicable subheading for the “Race Elite 70 Windshell” will be 6201.93.3511, HTSUS, which provides for Men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6203: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Of man-made fibers: Other: Other: Other: Other: Men’s. The rate of duty will be 27.7 percent ad valorem.
The applicable subheading for the “Race Elite 125 Ultra Short” will be 6104.63.2030, HTSUS, which provides for women’s or girls’ shorts, knitted or crocheted, of synthetic fibers, other, other, shorts, women’s. The rate of duty will be 28.2% ad valorem.
The applicable subheading for the “FF Tri Blend Tee” will be 6109.90.1007, HTSUS, which provides for T-shirts, singlets, tank tops, and similar garments, knitted or crocheted: of other textile materials: of man-made fibers: men’s or boy’s: T-shirts: men’s. The duty rate will be 32% ad valorem.
The applicable subheading for the “FF-Hoodie LS-Pullover” will be 6110.30.3059, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con.): Of man-made fibers: Other: Other: Other: Women’s or girls’: Other. The duty rate will be 32% ad valorem.
The applicable subheading for the “Race Ultra Gaiter” will be 6406.90.1540, HTSUS, which provides for parts of footwear, removable insoles, heel cushions and similar articles; gaiters, leggings and similar articles: of textile materials: of man-made fibers: other than leg-warmers. The general 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 via e-mail at [email protected].
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division