The tariff classification of men’s cycling shorts from China.

N251475 April 8, 2014 CLA-2-61:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6114.30.3060, 6203.43.4030 Ms. Adelaide Grillo The Janel Group of Los Angeles, Inc. 460 Hindry Avenue Suite A Inglewood, CA 90301 RE: The tariff classification of men’s cycling shorts from China. Dear Ms. Grillo: In your letter dated March 10, 2014, on behalf of your client Troy Lee Designs, you requested a tariff classification ruling. The sample will be returned to you, as requested. Item 25444-0830 is a pair of man’s TLD Skyline Race Short. The cycling shorts are composed of an outer short of 92% polyester 8% spandex woven fabric and an inner short composed of 89% polyester 11% spandex knit fabric. The outer short features a flat waistband with a two snap closure, an adjustable rubber tab with hook and loop closures at each side of the waistband, a fly front opening with a hook and loop closure, two front pockets, a zippered pocket on the rear waistband, a rib knit spandex insert below the rear waistband, and hemmed leg openings. The pull-on inner short features an elasticized waist; a chamois padded groin and seat area, and hemmed leg openings. The padding is bulky and the garment is impractical for everyday use and will only be worn while cycling. In your letter, you suggested classification of Item 25444-0830 under 6210.40.5039, Harmonized Tariff Schedule of the United States (HTSUS), as Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: other men's or boys' garments: of man-made fibers: other. other. However, the fabric is not coated for tariff classification purposes. In addition 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 elasticized loop 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. Consequently, the applicable subheading for Item 25444-0830 outer short will be 6203.43.4030, HTSUS, which provides for men’s and boys’… trousers, . . . and shorts (other than swimwear): of synthetic fibers: other: other: other: other: shorts: men’s. The rate of duty is 27.9% ad valorem. The applicable subheading for the Item 25444-0830 inner short will be 6114.30.3060, 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% 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 via email at rosemariecasey.hayward@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division