CIT Rules Motocross Apparel is Not Classified in Chapter 95

In July and September 2004, LeMans imported highly specialized jerseys, pants, and jackets designed, engineered, and produced exclusively for use while participating in motocross activities and other power sports riding.

Customs classified the jerseys as "Sweaters and similar articles, knitted or crocheted: Of man-made fibers" under HTS subheading 6110.30.30 at 32% ad valorem. The pants were classified as "Garments, made of fabrics of heading 5602, 5603, 5903, 5906 or 5907: of man made fibers"under HTS subheading 6210.40.50 at 7.1% ad valorem. The jackets were classified in three separate HTS provisions of Heading 6201: (Airtex Sport and Merc models 62201.93.30 at 7.1%, the Tarmac 6201.93.35 at 27.7%, and the Super Duty 6201.92.15 at 6.2% ad valorem.)

The Motocross jerseys at issue were made of a synthetic, abrasion-resistant mesh and ventilated knit patterned fabric that allows moisture to be wicked away. The jerseys have padded elbows for abrasion and impact protection, a tacky silicon section on the lower back to keep the jersey tucked into the motocross pant when riding, and an oversized multi-panel cut which permits the use of other safety equipment.

The Motocross Pants at issue were constructed of heavy-duty nylon which provides impact and abrasion protection, with additional features such as mesh panels for venting, heat resistant inner leg areas to prevent burns from the engine and exhaust pipe, and spandex and stretch panels to allow freedom of movement for leg, seat, and crotch area; with non-rigid hip padding.

The Motocross Jackets (Airtex Sport, Merc, Tamac, Super Duty), were all constructed of heavy-duty materials to provide protection to the rider on the public street from impact and abrasion injuries which may result from a crash or fall. In addition, they contain internal armor pads in the shoulders and elbows, and a back pad for added protection. The jackets were designed to fit closely to the rider's body with tapered sleeves snugly fitting around the wrist, long sleeves and full shoulders, with zippered vents or mesh providing airflow.

LeMans contended that the specialized nature and purpose of its goods precluded them from classification in Chapter 61 or 62. Instead they argued that two provisions in the HTS Chapter 95 (subheading 9506.91.00 at 4.6%, or 9506.99.60 at 4% ad valorem), as other sports equipment best described its merchandise.

The CIT stated that while the subject merchandise arguably constituted useful, if not necessary articles for motocross and motorcycle riding, Subsection B of the Explanatory Note 95.06 distinguishes the subject merchandise from articles typically classified under Heading 9506, which are more accurately described as products that riders typically will attach directly to their body, while the subject merchandise is worn over those guards and braces. Moreover, Note 1(e) to Chapter 95 states that Chapter 95 does not include sports clothing of textiles classified in Chapter 61 or 62, thereby providing additional support for the conclusion that goods like the subject merchandise do not constitute sports equipment.

The Court stated that the General Rules of Interpretation ("GRI") govern the classification of these goods under the HTS. Further, stating that if in applying GRIs in numerical order, the proper classification is determined under a particular rule, the Court may not consider any subsequent GRI.

Motocross jerseys: The CIT noted that all the items were readily recognizable as articles of clothing while having certain specialized protective features. Specifically, the Court stated that the jerseys constitute a knitted sweater under the plain language of Heading 6110 with synthetic, knit-patterned fabrics cut in assorted designs and made with mesh and ventilated materials that cover the human body while engaging in motocross activities and other power sports riding. The CIT ruled that this description fits closely with the term of Heading 61110, and it upheld the classification under subheading 6110.30.30

Motocross Pants: Similarly, using the HTS and the common understanding of a garment, the language of Heading 6210 controls the classification of the motocross pants, as these pants cover the human body, and an individual wears them when riding on motocross tracks, super cross tracks, or other off-road courses. The CIT ruled the proper classification of the pants was under subheading 6210.40.50.

Motocross Jackets: The CIT noted that although neither the HTS nor legislative history defined the term "overcoat" as it appears in Heading 6201, an overcoat connotes a coat worn over a suit or other clothing. Further, a coat indicates an outer garment with long sleeves, a collar, and a single or double breasted front opening made of fabric, fur, or plastic and in varying lengths and styles. The Court ruled the common definition of an "overcoat" encompasses the subject motocross jackets upholding classification under subheading 6201.92.15.

The CIT ruled that the subject merchandise is classified pursuant to the first rule, GRI 1, which holds that classification shall be determined according to the terms of the headings and any relevant section or chapter notes. In this case, the Court upheld Customs' classification of the subject merchandise under the relevant provisions of Chapter 61 or 62 of the HTS.

Slip Op 10-14 (dated 02/08/10) available at http://www.cit.uscourts.gov/slip_op/Slip_op10/10-14.pdf