The tariff classification of a men’s knit garment from China.

N216723 June 7, 2012 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6103.43.1520 Mr. Mike Packard Dash America DBA Pearl Izumi Inc. 1886 Prairie Way Louisville, CO 80027 RE: The tariff classification of a men’s knit garment from China. Dear Mr. Packard: In your letter dated April 24, 2012, which was received by this office on May 7, 2012, you requested a tariff classification ruling. As requested, your samples will be returned. Style 11111234, “Elite AMFIB Bib Tight,” is a men’s cycling pant constructed from four different finely knit fabrics. The garment features a deep, low cut, U-shaped front neckline that results in a rise that measures three and one-half inches above the natural waistline; a U-shaped back neckline; shoulder straps that measure approximately two and one half inches wide; oversized armholes; elasticized edging on the neckline and armholes; a horizontal opening at the front waist seam; reflective logos on the left leg, the rear waist area, and on the left ankle; reflective elements at the side of each leg; kick guards on the inner ankles; and hemmed legs with a stirrup sewn onto the bottom cuff of each leg. The upper portion of the garment is constructed from 80% polyester, 20% elastane finely knit mesh fabric. The lower portion of the garment is constructed from three different knit fabrics. The front of the garment from the waist to the ankles and the rear seat area are constructed from 41% nylon, 41% polyester, 13% elastane, 5% polyurethane laminated fabric consisting of a finely knit outer fabric bonded to a brushed fleece inner fabric. The bonding material is not visible to the naked eye when viewed in cross section. The rear waist area and the rear leg which covers the lower thigh and the calf are constructed from 82% polyester, 18% elastane tricot knit fabric that is brushed on the inner surface. The stirrups are constructed from 88% nylon, 12% elastane tricot knit fabric. The garment is designed to be worn with another garment on top, such as a bicycle shirt. You state that, since there is no chamois sewn into the crotch area of this garment, most cyclists will wear a bicycle short or cycling tight with built in chamois underneath the pant. Consequently, the applicable subheading for Style 11111234 will be 6103.43.1520, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’… trousers, …breeches and shorts (other than swimwear), knitted or crocheted: of synthetic fibers: trousers, breeches and shorts: other: trousers: men’s. The rate of duty is 28.2% ad valorem. Style11121311 is a men’s bicycling shirt constructed from 100% polyester finely knit fabric. The garment has a stand-up collar; a full front opening with a zipper closure; short, hemmed, raglan sleeves; mesh knit side panels; reflective logos on the front and back panels; three pockets on the lower back panel with tunnel elastic at the pocket openings; a hemmed bottom; and a curved tail with a gripper strip. The issue of the classification of certain bicycling shirts in heading 6110 versus heading 6114 is currently pending before the United States Court of International Trade (CIT) in the matter of Specialized Bicycle v. United States, CIT No. 10-00332, and Specialized Bicycle v. United States, CIT No. 11-00142. 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 11121311. 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 the 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 Mary Ryan at (646) 733-3271. Sincerely, Thomas J. Russo Director National Commodity Specialist Division