The tariff classification of cycling shorts from the Philippines.

N010415 May 22, 2007 CLA-2-62:RR:NC:3:353 CATEGORY: Classification TARIFF NO.: 6204.63.3532, 6114.30.3070 Ms. Jenn Withnell Under Armour, Inc. Tide Point – 1020 Hull Street Baltimore, MD 21230 RE: The tariff classification of cycling shorts from the Philippines. Dear Ms. Withnell: In your letter dated April 25, 2007, you requested a tariff classification ruling. The submitted sample is being returned to you. The submitted sample, Style # 1004632 is a Women’s Ultra Mountain Bike Baggy Short. It is constructed of an outer short of woven 96% nylon/4% elastane fabric, and an inner short of knit 77% nylon/23% elastane fabric. The garments are attached by looped bands that are secured by a snap. The outer short has a flat waistband that is adjustable, a stretch fly front with a snap closure at the waist, an inset pocket at each hip, zippered mesh vents and hemmed leg openings. The pull-on inner short features an elasticized waist, elasticized leg openings, and a chamois padded groin and derriere area that is specifically shaped for a woman. The padding is bulky and the garment is impractical for everyday use and will only be worn while cycling. You suggest classification in subheading 6211.43.0091 as an “other women’s garment. However, the two garments are secured together in a “floating liner” construction in which the inner short is attached to the outer short by means of looped bands that are secured by a snap at the left and right side of the short. The outer short and inner short can be easily separated without damaging either garment, and are considered two garments. The applicable subheading for the Style # 1004632 outer short will be 6204.63.3532, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’…shorts (other than swimwear): trousers, bib and brace overalls, breeches and shorts: of synthetic fibers: other: other: other: other: other: other: shorts: women’s. The rate of duty is 28.6% ad valorem. The applicable subheading for the Style # 1004632 inner short will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted: of man-made fibers: other, other: women’s or girls’. The duty rate will be 14.9 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 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