CLA-2-62:OT:RR:NC:N3:357
Mr. Corre La Nuevo
Troy Lee Designs
155 E. Rincon St.
Corona, CA 92879
RE: The tariff classification of men's mountain bike pants from Vietnam
Dear Mr. La Nuevo:
In your letter dated October 24, 2023, you requested a tariff classification ruling. The ruling was held pending laboratory analysis of style Drift in N336139. Per your request, the sample will be returned.
Style Skyline Chill is a pair of men's mountain bike pants constructed from multiple fabric components. The seat, front thighs, and lower legs are constructed from 86% polyester, 14% spandex woven fabric bonded to a 93% polyester, 17% spandex woven fabric. The balance of the garment is constructed from 87% polyester, 13% spandex woven fabric. The garment fabric is treated with Teflon EcoEliteTM durable water repellent (DWR). The bonded fabric does not contain a sheet or film of plastics, and the plastic adhesive bonding the layers together is not visible in cross section. The pants feature a zippered fly with a snap closure and an adjustable hook and loop waistband. The garment also includes zippered side pockets and hemmed leg openings.
In your letter, you provide an independent laboratory report that states the fabric style used to make the Skyline Chill pants qualifies as water resistant when tested under AATCC Test Method 35. We have not confirmed the results in our own laboratory; however, the CBP officer handling the transaction may choose to do so at the time of importation.
In addition to passing the water resistant test, Additional U. S. Note 2 to Chapter 62, HTSUS, requires the water resistance to be as a result of an application of rubber or plastics to the outer shell, lining, or inner lining. The CBP laboratory analyzed the Teflon EcoliteTM DWR applied to the garment shell fabric and found that it is a plastic, thereby meeting this requirement.
Therefore, style Skyline Chill is eligible for classification as water resistant. If the garment passes the water resistant test as described in Additional U.S. Note 2 to Chapter 62, HTSUS, then the applicable subheading will be 6203.43.7590 which provides for Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Trouser, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other: Other: Other: Other: Water resistant trousers or breeches: Other. The rate of duty will be 7.1 percent ad valorem.
If style Skyline Chill does not pass the water resistant test, the applicable subheading will be 6203.43.9011 which provides for Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Trouser, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other: Other: Other: Other: Other: Trousers and breeches: Men's: Other. The rate of duty will be 27.9 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 the World Wide Web at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at the time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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 Deanna Boldt via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division