CLA-2-61:OT:RR:NC:N3:356
Ms. Melissa Clukey
W.L. Gore & Associates
295 Blue Ball Rd.
Elkton, MD 21921
RE: The tariff classification of a man’s Equinox Guard knit pullover and pants from Vietnam
Dear Ms. Clukey:
In your letter dated August 25, 2020, you requested a tariff classification ruling. The samples submitted are being returned.
Style 108485/50248 “Equinox Guard Hoody” is a men’s cut and sewn pullover constructed from 82% polyester, 18% elastane, camouflage print knit fabric. The fabric measures approximately 39 stitches per two centimeters counted in the horizontal direction. Style 10848485/50248 features a self-fabric hood with a contrasting color sewn-on mesh face mask, a partial front opening with a zipper closure, a zippered pocket with a mesh knit bag on the right chest, long sleeves with contrasting color elasticized capping, elastic thumb loops at the cuffs, a heat seal logo on the left chest and on the upper right back panel, a hanger loop on the inside rear neckline and a hemmed bottom with a curved tail.
Style 108486/50247 “Equinox Guard Pant” is a pair of men’s pants constructed from 86% polyester, 14% spandex, camouflage print woven fabric bonded to a 100% polyester grid knit with a short raised pile. Style 108486/50247 features a flat waistband with six belt loops, a zippered fly front opening with a button closure at the waistband, two front pockets with mesh knit bags, two slanted and zippered thigh pockets with mesh knit bags, zippered openings with mesh fabric inserts for ventilation along the outer portion of each thigh, a knife pocket on the right side thigh, a contrasting color embroidered logo on the right thigh pocket, inner bug gaiters located at the lower portion of each leg and hemmed leg openings.
Both garments are designed to be worn by hunters and have been treated with Insect Shield® Permethrin, an insect repellent. The purpose of the Insect Shield® Permethrin is to protect hunters from insects. The garments are also treated with “Polygiene,” which allows hunters to repeatedly use the garments without the need for washing.
You suggested classification under heading 6114, Harmonized Tariff Schedule of the United States, (HTSUS). Explanatory Note to 6114 states, in pertinent part, “This heading covers knitted or crocheted garments which are not included more specifically in the preceding headings of this Chapter. The heading includes, inter alia : (5) Special articles of apparel, whether or not incorporating incidentally protective components such as pads or padding in the elbow, knee or groin areas, used for certain sports or for dancing or gymnastics (e.g., fencing clothing, jockeys’ silks, ballet skirts, leotards). However, protective equipment for sports or games (e.g., fencing masks and breast plates, ice hockey pants, etc.) are excluded (heading 95.06).”
Heading 6114, as evidenced by the exemplar stated above, is meant to cover specifically designed or constructed sports garments. Garments which have previously been classified in heading 6114 contain special features which render them unique for a particular sport. The garments at issue here contain nothing to distinguish them from general purpose garments or ordinary pullovers and trousers. They are not made in a special fashion, nor do they possess any special features which would make them uniquely suited for a particular sport. We do not believe that the mere fact that they offer protection against insects is sufficient to consider the garments uniquely designed for any particular sport. Sports clothing must be specially designed to be worn in a particular sport and must also be the type of garment that would not ordinarily be worn at any other time.
The applicable subheading for Style 108486/50247 “Equinox Guard Pant” will be 6103.43.1520, HTSUS, which provides for men’s and boys’… trousers, … breeches and shorts, knitted or crocheted: of synthetic fibers: trousers and breeches: men’s. The rate of duty is 28.2% ad valorem.
The applicable subheading for Style 108485/50248 “Equinox Guard Hoody” will be 6110.30.3053, HTSUS, which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: men’s or boys’: other. The rate of duty is 32% 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 this ruling letter 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 this ruling, contact Acting National Import Specialist Omar Rueda at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division