United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2008 NY Rulings > NY N024764 - NY N024842 > NY N024820

Previous Ruling Next Ruling
NY N024820

March 20, 2008



TARIFF NO.: 6204.63.3532, 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 shorts from Thailand

Dear Ms. Holler:

In your letter dated February 11, 2008, you requested a tariff classification ruling. The submitted sample is being returned to you.

The submitted sample, Style # 0438 is a Women’s Elevation Bike Short. It is constructed of an outer short of woven 96% nylon/4% spandex fabric, and an inner short of knit 80% polyester/20% lycra fabric. The garments are attached by looped bands that are secured by a snap.

The outer short has a flat waistband that is adjustable; a left over right zippered fly opening with an inside button and two snap closures at the waist; an inset pocket at each hip, zippered mesh vents; two rear cargo pockets with flap and Velcro closures; two side zippered pockets at the bottom of each leg; and hemmed leg openings.

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 outer shorts 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.

The applicable subheading for the Style # 0438 outer short will be 6204.63.3532, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’shorts (other than swimwear): of synthetic fibers: other: other: other: other: other: shorts: women’s. The rate of duty is 28.6% ad valorem.

The applicable subheading for the Style # 0438 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 shorts 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.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: