us-cbp-cross-rulings-hq-083460•HQ 083460: Knitted Cycling Pants
HQ 083460: Knitted Cycling Pants
us-cbp-cross-rulings-hq-083460HQ 083460: Knitted Cycling PantsGuidance
Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.
HQ 083460
November 9, 1989
CLA-2 CO:R:C:G 083460 CRS
CATEGORY: Classification
TARIFF NO.: 6113.00.0050
Mr. Gary E. Crawford
A.N. Deringer, Inc.
P.O. Box 559
Jackman, Maine 04945-0559
RE: Knitted Cycling Pants
Dear Mr. Crawford:
This is in reply to your letter dated July 11, 1988, to our
New York Office, wherein you requested a binding classification
ruling under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA) on two pair of knitted cycling pants.
FACTS:
The articles in question are unisex cycling pants made of 79
percent nylon, 21 percent spandex knit material. The front of
the pants consists of two layers of the said material laminated
together by means of an inner layer of polyurethane foam.
However, from a point roughly three inches below the knee, there
is only a single layer of material. The double-layered front of
style 8430J is red in color while that of style 8430H is blue.
The back of the pants is made from a single layer of the knit
fabric, with the exception of style 8430J, the rear calf of which
is of the same double-layered construction as the front of the
garments. Both styles have an elasticized waist and drawstring
and stirrups for the foot.
ISSUE:
The issue presented is whether, given the construction of
the pants, they are garments made up of fabrics of headings 5903,
5906 or 5907, such that they would be classified under heading
6113, HTSUSA; or alternatively, whether they are trousers
classifiable under heading 6104, HTSUSA?
LAW AND ANALYSIS:
Under the HTSUSA, merchandise is classified according to the
General Rules of Interpretation (GRIs). GRI 1 provides that the
classification of articles is to be determined according to the
terms of the headings and any relative section or chapter notes
and, provided that the notes do not otherwise require, according
to the remaining GRIs.
Heading 6113 covers garments made up of knitted or crocheted
fabrics of heading 5903, 5906 or 5907. Note 2(a) to Chapter 59
states that heading 5903 applies to:
[t]extile fabrics impregnated, coated, covered or laminated
with plastics, whatever the weight per square meter and
whatever the nature of the plastic material...
The articles in question are laminated with polyurethane, a
plastic material. The lamination is visible in cross-section as
required by the Explanatory Note to heading 5903. Thus as a
matter of law, the material from which the pants are made is a
laminated fabric within the meaning of heading 5903, HTSUSA.
However, since only one side of the cycling pants is made of
double-layered, laminated knit material, it must be determined
whether partial lamination is sufficient for the purposes of
classification under heading 6113. Although the pants are
partially constructed of laminated fabric of heading 5903, over
half the article consists of a single layer of non-laminated knit
material. Thus, it would seem that the pants could also be
classified under heading 6104, HTSUSA, as women's or girls'
suits, ensembles...trousers...knitted or crocheted.
Nevertheless, it is the laminated portion of the pants which
provides the thermal insulation which is the main function of the
garment. As we stated in Headquarters Ruling Letter (HRL) 085668
of November 3, 1989:
Here, the garment consists of substantial portions of
fabrics which are covered under Heading 5903 and, therefore,
the garment is "made up" of those fabrics, Since there is a
specific heading (through to the ten digit level) which
provides for garments made up of those fabrics, GRI 1
governs the classification of this garment.
See also, HRL 081134 of April 27, 1989; HRL 080947 of January 30,
1989. Accordingly, the cycling pants are classifiable in
heading 6113.
Finally, since the pants are described as unisex, they are
classifiable as women's or girls' garments according to Note 8 to
Chapter 61.
HOLDING:
The cycling pants in question are classifiable under
subheading 6113.00.0050, as garments made up of knitted or
crocheted fabrics of heading 5903, 5906 or 5907; other; trousers
and breeches; other; women's or girls'. The textile category is
648 and the pants are subject to duty at a rate of 7.6 percent ad
valorem.
The designated textile and apparel category may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Since
part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
changes, to obtain the most current information available, we
suggest that you check, close to the time of shipment, the Status
Report on Current Import Quotas (Restraint Levels), an internal
issuance of the Customs Service, which is available for
inspection at your local Customs office.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, you should contact your local
Customs office prior to importation of this merchandise to
determine the current status of any import restraints or
requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division
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