The tariff classification of men’s garment from Japan

N279655 October 21, 2016 CLA-2-62:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6211.33.9061 Mr. Mike Packard Dash America Inc. Pearl Izumi USA 101 S. Taylor Avenue Louisville, CO 80027 RE: The tariff classification of men’s garment from Japan Dear Mr. Packard: In your letter dated September 13, 2016, you requested a tariff classification ruling. Your sample will be returned under separate cover. The sample submitted, Style ICWPARSQS19ML4, is men’s racing skin suit. The skin suit is constructed of an upper and lower body garment sewn together at the rear waistband and can not be detached. The upper body garment is composed of 75% polyester 25% elastane woven fabric. The lower body garment is composed of 65% polyamide, 33% elastane, 2% polyester knit fabric. The tight fitting garment features: has a full frontal opening that is secured by zipper to the top of the collar, short sleeves, 3 pockets in the lower back and padding of synthetic chamois in the crotch and derriere. The garment is worn while riding a bicycle and is not suitable for wear in other situations. In accordance with General Rules of Interpretation Rule (GRI) 2(b), goods consisting of more than one material are to be classified according to GRI 3. GRI 3(b) provides that composite goods made up of different components are classified as if they consisted of the component which gives them their essential character. Since neither component imparts the essential character, the item will be classified in accordance with the GRI 3(c) under the heading that occurs last in numerical order in the Harmonized Tariff Schedule of the United States (HTSUS). The applicable subheading for Style ICWPARSQS19ML4 will be 6211.33.9061, HTSUS, which provides for Track suits, ski-suits and swimwear; other garments: Other garments, men's or boys': Of man-made fibers: Other: Other. The rate of duty will be 16% 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 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 Rosemarie Hayward via e-mail at rosemariecasey.hayward@cpb.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division