The tariff classification of a men’s knit cycling garment from China

N279484 October 19, 2016 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6110.30.3053 Mr. Mike Packard Dash America, Inc., dba Pearl Izumi, Inc. 101 S. Taylor Avenue Louisville, CO  80027 RE: The tariff classification of a men’s knit cycling garment from China Dear Mr. Packard: In your letter dated September 6, 2016, you requested a tariff classification ruling. Your sample will be returned, less the portion that was destroyed during testing. Style 11130033 “Men’s Team Half Sleeve Shell” is a men’s cycling garment constructed from a three-layer laminated fabric consisting of an outer layer of 100% polyester knit fabric, a polyurethane membrane middle layer, and an inner layer of 100% polyester knit fabric. The outer layer measures 62 stitches per 2 centimeters counted in the horizontal direction. Style 11130033 features a self-fabric stand-up collar; a full front opening with a zippered closure; hemmed, raglan sleeves that fall above the elbow; a large, three compartment pocket on the lower back panel; reflective heat seal logos on the front and rear panels and the middle rear pocket compartment; and a fully elasticized, hemmed bottom with a curved tail. In your correspondence, you describe Style 11130033 as an outerwear jacket. However, the sample garment lacks the character of an outerwear jacket. The styling, cut, and features do not support a finding that this item is an outerwear jacket that is designed for wear over all other clothing for protection against the elements. You also suggest that Style 11130033 is classifiable in subheading 6113.00.9025, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s and boys’ coats and jackets made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907, of man-made fibers. However, the lamination is not visible for tariff purposes. As a result, heading 6113 is inapplicable. The applicable subheading for Style 11130033 will be 6110.30.3053, HTSUS, which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: other: men’s or boys’: other. The rate of duty will be 32 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 the World Wide Web at https://hts.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 Maryalice Nowak at maryalice.nowak@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division