The tariff classification of cycling garments from Bangladesh and Taiwan

N046468 December 30, 2008 CLA-2-61:OT:RR:NC:TA:357 CATEGORY: Classification TARIFF NO.: 6101.30.2010; 6113.00.9025 Ms. Carol Robertson Carmichael International Service 533 Glendale Blvd. Los Angeles, CA 90026-5097 RE: The tariff classification of cycling garments from Bangladesh and Taiwan Dear Ms. Robertson: In your letter dated December 4, 2008, on behalf of Dash America dba Pearl Izumi, you requested a classification ruling. Samples were submitted and are being returned as you requested. The first item, Style 6538, is a men’s jacket constructed from a bonded fabric consisting of an outer layer of 100% polyester, interlock knit fabric, a middle layer of a polyurethane membrane, and an inner layer of 100% polyester, brushed interlock fabric. The side panels and under-sleeve area are constructed from 96% polyester, 4% spandex brushed mesh knit fabric. Style 6538 has a self-fabric stand-up collar; a full front opening with a zippered closure; long, tapered, close fitting sleeves with sleeve extensions at the cuffs; two zippered inset pockets below the waist; a zippered patch pocket on the left chest; two inner pouch pockets below the waist; a reflective logo on the upper back panel and on the chest pocket; reflective tape on the chest pocket; and a close fitting, straight bottom. You suggested classification of style 6538 in heading 6113, HTS, noting that the plastic film provides protection against the elements. In constructions of this type the plastic must be visible in cross-section for classification in heading 6113 to apply. Such is not the case here. You also submitted a test report indicating that the fabric satisfies the HTSUS requirements for water resistance. However, as the provisions for water resistant garments are limited to Chapter 62, HTSUS, they would not be applicable to style 6538. The applicable subheading for style 6538 will be 6101.30.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for : overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets) windbreakers and similar articles, knitted or crocheted, other than those of heading 6103: of man-made fibers: other: other: men’s. The duty rate will be 28.2% ad valorem. The second item, style 6531, is a men’s cycling jacket with the body panels made from a flat knit 100% polyester fabric with a polyurethane plastic coating on the inner surface. The sleeves are made from a 73% polyester/37% nylon flat knit fabric with a polyurethane coating on the inner surface. The jacket has a full front opening with a zipper closure that extends to the top of the collar, long sleeves with partially elasticized ends, an elasticized curved bottom hem, a zippered pocket in the lower back, a detachable hood and taped seams. The plastic coating on this garment is visible to the naked eye in accordance with the requirements of the HTSUS. The applicable subheading for style 6531 will be 6113.00.9025, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s or boys’ coats and jackets made up of fabrics of heading 5903, 5906 or 5907. The duty rate will be 7.1 percent ad valorem. Regarding the third item, style 0252, man’s cycling shorts with padding, please note that the issue of the classification of motocross, football and baseball pants, tops and jackets as sports clothing or as sports equipment, Chapters 61/62 versus heading 9506, is currently pending before the United States Court of International Trade (CIT) in the matter of LeMans Corporation v. United States, Case # 1:06-cv-00038, Fox Racing USA v. United States, Case # 1:06-cv-00083, and Wilson Hunt International v. United States, Case # 1:06-cv-00086. Section 177.7, Customs Regulations (19 CFR 177.7) provides that rulings will not be issued in certain circumstances. Section 177.7(b) states, in pertinent part, the following: “No ruling letter will be issued with respect to any issue which is pending before the United States Court of International Trade, the United States Court of Appeals for the Federal Circuit, or any court of appeal therefrom.” In light of the prohibition set out in CFR 177.7(b), and as the instant ruling request is closely related to the classification issue presently pending in the CIT, this office is unable to issue a ruling letter to you with respect to the classification of style 0252 cycling shorts. Accordingly, we are administratively closing the file. You may submit another request after the court has issued its decision on these cases. 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/. The cycling jackets fall within textile category 634. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov. 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 William Raftery at (646) 733-3047, or Kenneth Reidlinger at (646) 733-3053 (regarding the shorts). Sincerely, Robert B. Swierupski Director National Commodity Specialist Division