The tariff classification of cycling shorts from China

N292619 December 18, 2017 CLA-2-62:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6211.33.9061 Mr. Mike Packard Dash America Inc. DBA Pearl Izumi USA 101 S. Taylor Ave. Louisville, CO 80027 RE: The tariff classification of cycling shorts from China Dear Mr. Packard: In your letter dated November 20, 2017, you requested a tariff classification ruling. The sample will be returned to you under separate cover. The submitted sample, Style C4279902, is a pair of men’s cycling shorts with an attached floating liner. The outer shorts are composed of 100% polyester woven fabric. They feature an adjustable inner hook and loop waist, two front pockets, a pocket on the lower right front leg with a zipper closure, a back pocket with a zipper closure, a button waist closure with a zipper fly. The liner is permanently attached to the outer garment by four narrow elastic fabrics. The liner contains padded foam sewn into the crotch and seat. The padding is bulky and the garment is impractical for everyday use and will only be worn while cycling. The applicable subheading for Style C4279902 will be 6211.33.9061, Harmonized Tariff Schedule of the United States (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 email at rosemariecasey.hayward@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division