The tariff classification of garments and accessories from Slovakia

N274781 May 17, 2016 CLA-2:61:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6114.30.3060; 6505.00.6090; 6117.80.9540 Ms. Ludmila K. Romero Monstrow, LLC. 1633 Red Sage Irvine, CA 92618 RE: The tariff classification of garments and accessories from Slovakia Dear Ms. Romero: In your letter dated March 25, 2015 you requested a tariff classification ruling. Your samples are being returned to you. Style 001MT3 (001 Men Triathlon Suit) is constructed from two different finely knit fabrics. The front and back panels are constructed from 82% polyester, 18% spandex knit fabric. The remainder of the garment is constructed of 78% polyester, 22% spandex knit fabric. The one piece pull-on garment has shoulder straps that measure two and one half inches in width; oversized armholes; front panels that provide covering of the front and back above the waist; and gripper strips at the leg openings. The garment has a multi-layered thickly padded insert in the crotch and seat area that consists of an outer layer of synthetic chamois with inner layers of foam. The insert prevents abrasion and chafing and absorbs sweat while biking. The padded insert is cumbersome, making the garment too restrictive for everyday wear. Style 001MSS (001 Men Skin Suit) is constructed from two different finely knit fabrics. The front and back panels are constructed from 86% polyester, 12% spandex knit fabric. The remainder of the garment is constructed of 78% polyester, 22% spandex knit fabric. The one piece pull-on garment has short sleeves, front zipper closure from the neckline to the waist nd gripper strips at the leg openings. The garment has a multi-layered thickly padded insert in the crotch and seat area that consists of an outer layer of synthetic chamois with inner layers of foam. The insert prevents abrasion and chafing and absorbs sweat while biking. The padded insert is cumbersome, making the garment too restrictive for everyday wear. Style 001CM is a cycling hat constructed from two fabrics, 100 percent polyester knit fabric and 82 percent polyester and 18 percent spandex knit fabric. The cycling hat features a 2 1/4" brim and a partially elasticized back. Style 001TLW (001 Thermo Leg Warmers) is constructed from 87% polyester 13% spandex knit fabric. The leg warmer features a knit tubular shape approximately 22 inches long with silicone strip and zipper closure at the top opening. Style 001TAW (001 Thermo Arm Warmers) is constructed from 87% polyester 13% spandex knit fabric. The arm warmer features a knit tubular shape approximately 17 inches long with silicone strip at the top and bottom opening. The applicable subheading for Styles 001MT3 (001 Men Triathlon Suit) 001MSS and (001 Men Skin Suit) is 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 general rate of duty is 14.9 percent ad valorem. The applicable subheading for Style 001CM will be 6505.00.6090, HTSUS, which provides for “Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed: Other: Other: Of man-made fibers: Knitted or crocheted or made up from knitted or crocheted fabric: Not in part of braid: Other: Other: Other.” The rate of duty rate will 20 cents per kilogram plus 7 percent ad valorem. The applicable subheading for Styles 001TLW (001 Thermo Leg Warmers) and 001TAW (001 Thermo Arm Warmers) will be 6117.80.9540, HTSUS, which provides for other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: other accessories: other: other, of man-made fibers: other. The duty rate will be 14.6 percent ad valorem. You requested a classification for a Styles 001 MWJ (001 Men Women Windjacket) and 001 MWV (001 MWV Men Women Vest). the classification of the merchandise involves a consideration of whether the merchandise may be classifiable in a woven anorak or similar article subheading. Section 177.7 of the Customs Regulations (19 C.F.R. §177.7) provides that rulings will not be issued in certain circumstances. Specifically, § 177.7(b) reads, in pertinent part: “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.” As such, CBP will not issue a classification with regard to style 41165035 at this time. The classification determination may be impacted by court cases currently pending in the Court of International Trade (CIT). See Item House, Inc. v. United States, CIT No. 14-00095. If you wish, you may resubmit your request for a prospective ruling after the appropriate court cases have been resolved You also stated 8 samples were provided to U.S. Customs Border Protection, however, we received only 7 samples. Since a sample of style 001WS (001 Women Shorts) was not provided, we can not provide the tariff classification at this time. If you decide to resubmit your request, please include a sample and all of the material that we have returned to you and mail your request to Director, National Commodity Specialist Division, Regulations and Rulings, Office of International Trade, 1100 Raymond Boulevard, Newark, New Jersey 07102, attn: Binding Ruling Request. Please limit your ruling request to a maximum of 5 items of the same class or kind 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 rosemariecasey.hayward @cbp.dhs.gov. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division