CLA-2-61:OT:RR:NC:N3:348
Ms. Marcy Amberg
Laufer Group International Ltd.
7007 NE Parvin Road
Kansas City, MO 64117
RE: The tariff classification of unisex knit garments from China
Dear Ms. Amberg,
In your letter April 17, 2018, on behalf of your client, Battle-ABC LLC DBA Battle Sports, you requested a tariff classification ruling. You provided illustrative material of four garments.
Item # 24AP000003 is an adult’s pullover. The garment is composed of 85% nylon and 15% elastane knit fabric. The pullover reaches the waist and features short sleeves, a crew neck, and sewn-in foam padding at the shoulders and the right and left side. The garment will be importerd in sizes S-2XL
Item # 60AP000003 is an adult’s girdle. The garment is composed of 85% nylon and 15% elastane knit fabric. The garment features an elasticized waist and sewn-in foam padding located at the hips, thighs and tailbone. The garment will be imported in sizes S-3XL.
Item # 25AP000003 is a youth’s pullover. The garment is composed of 85% nylon and 15% elastane knit fabric. The pullover reaches the waist and features short sleeves, a crew neck, and sewn-in foam padding at the shoulders, the right and left side and the lower back. The garment will be imported in sizes S-L
Item # 61AP000003 is a youth’s girdle. The garment is composed of 85% nylon and 15% elastane knit fabric. The garment features an elasticized waist and sewn-in foam padding located at the hips, thighs and tailbone. The garment will be imported in sizes S-L.
All of the garment are specifically designed to be worn to play football and soccer. The garments have no practical application as street or casual wear.
You suggested classification under subheading 9506.99.2000, Harmonized Tariff Schedule of the United States (HTSUS), we disagree with your classification. However, the articles are not prima facie classifiable as sports equipment under Heading 9506. The garments are not similar to the exemplars listed in the Explanatory Notes for heading 9506. Moreover, the items do not contain a “character-transforming” amount of padding that would preclude classification as articles of Chapter 61/62. The court has stated that “[t]he fact that articles are specialized or intended for specific purposes, such as for sports, does not alone remove them from the category of apparel.” Therefore, by application of Legal Note 1(e) to Chapter 95, which excludes “sports clothing... of textiles, of chapter 61 or 62,” classification under subheading 9506.29.0080, HTSUS, is not appropriate.
The Explanatory Note to heading 6114 states that, "The heading includes, inter alia: (5) Special articles of apparel used for certain sports or for dancing or gymnastics (e.g., fencing clothing, jockeys’ silks, ballet skirts, leotards).”
Chapter 61 Note 9 states in part, "Garments which cannot be identified as either men's or boys' garments or as women's or girls' garments are to be classified in the headings covering women's or girls' garments."
The applicable subheading for Items 24AP000003 and 25AP000003 will be 6114.30.1020, HTSUS, which provides for other garments, knitted or crocheted: of man-made fibers: tops. Women’s or girls’. The rate of duty will be 28.2% ad valorem.
The applicable subheading for Items 60AP000003 and 61AP000003 will be 6114.30.3070, 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 percent.
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 https://hts.usitc.gov/current.
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,
Steven A. Mack
Director
National Commodity Specialist Division