The tariff classification of cycling shorts from Canada.

N219384 June 14, 2012 CLA-2-61:OT:RR:NC:3:348 CATEGORY: Classification TARIFF NO.: 6114.30.3060 Ms. Caroline Brisson Louis Garneau Sports Inc. 30, rue des Grands-Lacs Saint-Augustin-de-Desmaures Quebec, Canada G3A 2E6 RE: The tariff classification of cycling shorts from Canada. Dear Ms. Brisson: In your letter dated May 28, 2012, you requested a tariff classification ruling. The sample is being returned as requested. The submitted sample, Style 1050345, is a pair of men’s cycling shorts composed of 80% nylon 20% elastane knit fabric. The shorts extend to the knee and feature, a full elasticized waistband through which an inner drawstring is threaded, padded chamois sewn into the crotch and seat and a 2 1/2 inch hemmed bottom. The padding is bulky and the garment is impractical for everyday use and will only be worn while cycling. The applicable subheading for Style 1050345 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 rate of duty will be 14.9% 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 Rosemarie Hayward at (646) 733-3064. Sincerely, Thomas J. Russo Director National Commodity Specialist Division