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NY N023683




March 20, 2008

CLA-2-62:OT:RR:NC:TA: 361

CATEGORY: CLASSIFICATION

TARIFF NO.: 6204.63.3510, 6114.30.3070

Ms. Elsie Holler
Dash America, Inc.
D/B/A Pearl Izumi USA, Inc.
16400 SE Nautilus Drive
Vancouver, WA 98683

RE: The tariff classification of cycling pants from China

Dear Ms. Holler:

In your letter dated February 11, 2008, you requested a tariff classification ruling.

Style #0439 is a pair of Women’s Mountain Capri Bike pants. It is constructed of outer pants of woven 96% nylon and 4% spandex fabric and an inner short of knit 80% polyester and 20% lycra fabric. The garments are attached by looped bands that are secured by a snap.

The capri length outer pants have a flat waistband that is adjustable and has five belt loops; a left over right zippered fly opening with two snap closures at the waist; two zippered inset pockets at each hip, one with a small coin pocket; a cargo pocket with a flap and Velcro closure at the middle of right leg; a cargo pocket with a flap and Velcro closure and a side zipper closure at the middle of the left leg; two rear cargo pockets with flap and Velcro closures; and hemmed leg openings with side vents.

Chapter 62, note 8 states, in part:

Garments of this chapter designed for left over right closure at the front shall be regarded as men's or boys' garments, and those designed for right over left closure at the front as women's or girls' garments. These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or other of the sexes.

As this garment has a left over right closure, the presumption is that the garment will be for men. However, it is clear based on the cut of the garment that it was designed for women. Therefore, the pants will be classified as a woman’s garment.

The pull-on inner short features an elasticized waist, elasticized leg openings, and a chamois padded groin and derriere area that is specifically shaped for a woman. The padding is bulky and the garment is impractical for everyday use and will only be worn while cycling.

We are returning your sample.

The applicable subheading for the outer pants will be 6204.63.3510, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’trousers (other than swimwear): trousers, bib and brace overalls, breeches and shorts: of synthetic fibers: other: other: other: other: other: other: trousers: women’s. The rate of duty is 28.6% ad valorem.

The applicable subheading for the inner short will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted: of man-made fibers: other, other: women’s or girls’. The duty rate will be 14.9 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/tata/hts/.

The outer pants fall within textile category 648. The inner shorts fall within textile category 659. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise, which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.

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 Peggy Fitzgerald at 646-733-3052

Sincerely,

Robert B. Swierupski
Director,

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