The tariff classification of a bicycle pants pad from Italy.

NY H84213 August 22, 2001 CLA-2-62:RR:NC:3:353 H84213 CATEGORY: Classification TARIFF NO.: 6217.90.9060 Mr. James Gallagher Phoenix International Freight Services 917 Lone Oak Road Suite 1000 Eagan, MN 55121 RE: The tariff classification of a bicycle pants pad from Italy. Dear Mr. Gallagher: In your letter dated July 31, 2001, on behalf of Liquicell Tech., you requested a tariff classification ruling. The submitted sample is a bicycle pants pad constructed of an inner layer of foam covered on one side by a knit 100% polyester pile fabric and on the other side by a 100% polyester needle felt. The pad is cut to shape with unfinished edges and will be sewn into bicycle pants. The pile fabric and needle felt are of equal importance to the pad, and neither imparts the essential character. The item is classifiable in headings 6117 and 6217 and will be classified under the heading which appears last in numerical order in the HTS. The applicable subheading for the bicycle pants pad will be 6217.90.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other made up clothing accessories; parts of garments or of clothing accessories…: Parts: Other, Of trousers and breeches: Of man-made fibers.” The rate of duty will be 14.9% ad valorem. 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 Kenneth Reidlinger at 212-637-7084. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division