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NY L86944

September 14, 2005

CLA-2-61:RR:NC:TA:N3:356 L86944


TARIFF NO.: 6103.43.1520; 6104.63.2006

Ms. Linda M. Rasco
Metro Customs Brokers, Inc.
74 Lake Street, Suite 201
Rouses Point, NY 12979

RE: The tariff classification of men’s and women’s running pants from China.

Dear Ms. Rasco:

In your letter dated August 12, 2005, you requested a tariff classification ruling on behalf of Sugoi Performance Apparel. As requested, your samples will be returned.

Two samples of running pants were provided. Style 40560U is for men and Style 40560F is for women. Both garments are the same in styling and construction but are made to separate men’s and women’s size specifications. The pants have a tunnel elastic waistband with an inside drawstring, a key/card pocket at the inner front waistband, tapered legs with a heat seal logo on the lower side legs, ten inch long ankle zippers with reflective tape, reflective logos on the side of each leg above the knee, and rubberized gripper strips at each ankle.

The garments are made from two fabrics. The first is known as “Firewall,” a three-layer laminate, consisting of an outer knit 80% nylon/20% spandex fabric, an inner knit 95% polyester/5% spandex mesh fabric and a polyurethane plastic film in the center. The plastic is visible through the mesh fabric. The second fabric is known as “SubZero DWR” and consists of a 90% polyester/10% spandex brushed knit fabric.

The accompanying letter from the importer refers to subheading 6113.00.10, which applies to certain garments having a rubber or plastic coated outer surface that completely obscures the underlying fabric. Subheading 6113.00.10 is not a consideration for these garments because the coated layer is in the center, not on the outer surface.

With regard to potential classification in subheading 6113.00.90, which applies to certain other knit garments made up of coated fabrics, we note that significant portions of both garments, namely the seat area and the back of the legs, are comprised of “SubZero DWR,” which is not a coated fabric for purposes of heading 6113. According to the hangtag and information on the importer’s website, this fabric resists rain absorption with “brushed poly/spandex to provide intense warmth.”

Based on the significant portions of “SubZero DWR” fabric and its performance enhancing character, we do not consider these garments made up of coated fabrics, as required for classification in heading 6113.

Consequently, the applicable subheading for Style 40560U will be 6103.43.1520, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s or boys’ trousers, breeches and shorts, knitted or crocheted: of synthetic fibers: trousers and breeches: men’s. The rate of duty is 28.2% ad valorem.

The applicable subheading for Style 40560F will be 6104.63.2006, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ trousers, breeches and shorts, knitted or crocheted: of synthetic fibers: other: other: trousers and breeches: women’s: containing 5 percent or more by weight of elastomeric yarn or rubber thread. The rate of duty is 28.2% ad valorem.

Style 40560U falls within textile category designation 647 and Style 40560F falls within textile category designation 648. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, 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 this ruling letter 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 this ruling, contact National Import Specialist Mary Ryan at 646-733-3271.


Robert B. Swierupski
National Commodity

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