The tariff classification of a woman’s and men’s apparel from China

N278972 September 30, 2016 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6103.43.1550, 6104.63.2006, 6104.63.2030, 6212.10.9020 Ms. Sally Gifford adidas Group 1895 JW Foster Blvd Canton, Massachusetts 02021 RE: The tariff classification of a woman’s and men’s apparel from China Dear Ms. Gifford: In your letter dated June 30, 2016, you requested a tariff classification ruling. Your samples will be returned to you, as requested. Style ARMKS17043 RCF Swim Brief is a pair of men’s shorts composed of 75 percent polyester, 25 percent elastane, finely knit fabric.  The shorts feature a tunnel waistband with an inside drawstring, a gusset, flatlock stitching at the seams, and an unfinshed bottom. Style ARWSK17063 Shadow Compzone Tight is a pair of women’s legging style pants composed of 56 percent nylon, 4 percent polyester, and 44 percent elastane knit fabric. The pull-on pants feature a 1¼ inch wide elasticized bonded waistband, a v-shaped gusset in the crotch and long hemmed leg openings. Style ARWSK17061 RCF Compression Bootie is a pair of women’s tighly-fitted shorts composed of 75 percent polyester and 25 percent elastane warp-knit fabric. The pull-on shorts extend from the waist to the upper thigh area feature a 1 inch elasticized bonded waistband and un-hemmed leg openings. Style ARWKS17125 Paddle Halter Silo is a sports bra which you state is composed of 62 percent polyester and 38 percent elastane.  The bra features a double ply front panel, and the hem, neckline and armholes have bonded elastic.  The elastic band at the bottom is approximately 2 ¼ inches wide and the elastic bonding on the neckline and armholes measures approximately 1 1/8 inches in width.  The back of the garment has two elastic straps approximately 1 inch wide that cross in the middle of the back. In your ruling request, you referred to Style ARMKS17043 RCF Swim Brief as a garment that is intended to be used for paddle boarding. However, the sample is considered a multipurpose garment, suitable for warm weather use during recreational activities such as water sports. They are not specifically designed as swimwear and are properly classified as garment of heading 6103. Consequently, the applicable subheading for style ARMKS17043 will be 6103.43.1550, 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: shorts: men’s. The rate of duty is 28.2 percent ad valorem. The applicable subheading for style ARWSK17063 Shadow Compzone Tight will be 6104.63.2006, (HTSUS), which provides for Trousers" knitted or crocheted: Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other: Trousers and breeches: Womens: Containing 5 percent or more by weight of elastomeric yarn or rubber thread. The duty rate will be 28.2 percent ad valorem.percent ad valorem. The applicable subheading for style ARWSK17061 RCF Compression Bootie will be 6104.63.2030, (HTSUS), which provides for Women’s or girls’suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches an shorts (other than swimwear) knitted or crocheted: Of synthetic fibers: Other: Other, Shorts: Women’s. The rate of duty will be 28.2 percent ad valorem. The applicable heading for style ARWKS17125 Paddle Halter Silo will be 6212.10.9020, (HTSUS), which provides for brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted: brassieres: other: other: of man-made fibers.  The rate of duty will be 16.9 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/current/. 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 Antoinette Peek-Williams via email at antoinette.peek-williams@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division