Opinion ID: 614580
Heading Depth: 2
Heading Rank: 2

Heading: Customs' Classification

Text: Customs classified all of the subject merchandise as wearing apparel under either Chapter 61 or 62 of the HTSUS. [2] Specifically, Customs classified the motocross jerseys as Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of manmade fibers: Other under subheading 6110.30.30 of the HTSUS at a duty rate of 32% ad valorem. It classified the pants as Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other men's or boys' garments: Of man-made fibers: Other under subheading 6210.40.50 of the HTSUS at a duty rate of 7.1% ad valorem. And it classified the different models of motorcycle jackets in three separate provisions of Heading 6201 of the HTSUS: the Airtex Sport and Merc models under subheading 6201.93.30 (7.1% ad valorem ); the Tarmac jacket under 6201.93.35 (27.7% ad valorem ); and the Super Duty model under 6201.92.15 (6.2% ad valorem ). LeMans filed timely protests, claiming that its merchandise is properly classifiable under Chapter 95 of the HTSUS, either under subheading 9506.91.0030 at a duty rate of 4.6% ad valorem, or under subheading 9506.99.6080 at a duty rate of 4% ad valorem. Customs denied the protests.