The tariff classification of men’s triathlon suit and jackets from Vietnam

N262007 March 24, 2015 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6114.30.3060; 6210.40.5020 Mr. Mike Packard Dash America Inc. DBA Pearl Izumi USA Inc. 101 S. Taylor Avenue Louisville, CO 80027 RE: The tariff classification of men’s triathlon suit and jackets from Vietnam Dear Mr. Packard: In your letter dated February 11, 2015, you requested a tariff classification ruling. Your sample will be returned as requested. Style 13111606, is a men’s Elite Pursuit Tri Speed triathlon suit.  The upper back extending from the shoulders to the waist and the sleeves are constructed from 80% polyester and 20% elastane knit fabric.  The balance of the garment is constructed from 80% nylon, 12% lycra and 8% polyester knit fabric.  It is a tight-fitting bodysuit featuring a partial front zipper closure, short sleeves and a padded seat area. There are two small pockets in the lower back section of the suit. Style 11131511 is a men’s Elite WXB jacket constructed from 100% polyester woven fabric that has a visible polyurethane coating on the inner surface. The jacket extends to the hip area and features a full front opening with a zipper closure that extends to the top of the collar, long sleeves with partially elasticized wrists, and a partially elasticized hemmed bottom. Style 11131518 is a men’s Select Barrier WXB jacket constructed from 100% polyester woven fabric that has a visible polyurethane coating on the inner surface. The jacket extends to the hip area and features a full front opening with a zipper closure that extends to the top of the collar, long sleeves with partially elasticized wrists, a zippered pocket on the lower back, and a hemmed bottom. The applicable subheading for style 13111606 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 percent ad valorem. Although you requested classification of styles 11131511 and 11131518 under heading 6113.00.9025, HTSUS, both are made of woven fabric and are, therefore, properly classified in Chapter 62. Therefore, the applicable subheading for the styles 11131511 and 11131518 will be 6210.40.5020, HTSUS, which provides for Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other men’s or boys’ garments: Of man-made fibers: Other: Anoraks (including ski-jackets), windbreakers and similar articles. The rate of duty will be 7.1 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 Natalie Hanson via email at natalie.hanson@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division