The tariff classification of men’s cycling shorts from Vietnam

N294815 March 26, 2018 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6210.40.5539 Mr. Mike Packard DASH America Inc. DBA Pearl Izumi USA 101 S. Taylor Avenue Louisville, CO 80027 RE: The tariff classification of men’s cycling shorts from Vietnam Dear Mr. Packard: In your letter dated February 26, 2018, you requested a tariff classification ruling. Per your request, the sample will be returned. Style 19131904, “Cycling Shell Short,” is a pair of men’s cycling shorts constructed from two fabrics treated on the outer surface with a durable water repellant (DWR). The lower 1/3 of the front legs, entire back, and the inner leg gusset that extends from the hem to the rise are constructed from a three-layer laminate consisting of an outer layer of 93% nylon 7% elastane woven fabric, a middle layer of a polyurethane (PU) membrane, and an inner layer of loosely knit fabric. The PU membrane is visible through the inner knit layer. The balance of the garment is constructed from a 2.5 layer laminate consisting of an outer layer of 100% nylon woven fabric and an inner layer of a visible PU membrane. An additional half layer of plastic is printed in a basketweave pattern on the PU membrane. The garment features a flat waistband with adjustable hook and loop tabs at the sides; a zipper fly with a snap closure, zippered, side-entry, welt pockets; taped seams; reflective piping details on the back; and hemmed leg openings. The applicable subheading for the men’s woven shorts will be 6210.40.5539, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other men’s or boys’ garments: Of man-made fibers: Other: Trousers, breeches and shorts: Other. The rate of duty will be 7.1 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 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 Deanna Boldt via email at deanna.m.boldt@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division