The tariff classification and status under the Andean Trade Promotion and Drug Eradication Act (ATPDEA) of a biker short from Colombia.

NY M82257 May 12, 2006 CLA-2-61:RR:NC:3:353 M82257 CATEGORY: Classification TARIFF NO.: 6114.30.3060 Ms. Jacqueline Licor Lufran International Corporation 2250 N.W. 96 Avenue, Suite 201 Miami, FL 33172 RE: The tariff classification and status under the Andean Trade Promotion and Drug Eradication Act (ATPDEA) of a biker short from Colombia. Dear Ms. Licor: In your letter dated April 19, 2006 you requested a classification ruling. As requested, the sample will be returned to you. The submitted sample is a Style 6M214M/BLK Men’s Biker Short constructed of knit 93% polyester, 7% spandex fabric. The cycle short features an elasticized waistband and a padded crotch area. The padding is substantial and the short would only be worn while cycling. The applicable subheading for the Style 6M214M/BLK Men’s Biker Short will be 6114.30.3060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted: of man-made fibers: other, other: men’s or boys’. The duty rate will be 14.9 percent ad valorem. You ask for a determination as to whether the garment is eligible for preferential duty free treatment in subheading 9811.11.25 under the Andean Trade Promotion and Drug Eradication Act (ATPDEA). You state that the fabric is knit in Colombia from polyester yarn of Colombian origin and spandex yarn of Japanese origin; all findings and trimming are of U.S. origin. The knit fabric will be cut to shape and the garment will be assembled in Colombia. Subheading 9821.11.25 covers “Articles imported from a designated ATPDEA beneficiary country enumerated in U.S. note 1(a) to this subchapter: Apparel articles sewn or otherwise assembled in one or more such countries from fabric components formed or from components knit-to-shape in one or more such countries, from yarns wholly formed in the United States or in one or more such countries…the foregoing apparel articles imported under the terms of U.S. note 3(d) and U.S. note 3(e) to this subchapter.” Although Colombia is an ATPDEA beneficiary country, the spandex yarn is formed in Japan and its presence precludes classification of the Style 6M214M/BLK Men’s Biker Short in subheading 9821.11.25. 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 Kenneth Reidlinger at 646-733-3053. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division