FIRST GEAR

Electronics, namely, climate control systems for protective clothing consisting primarily of remote controls, digital thermostats, battery packs, electrical wires, and adapters; protective wear, namely, protective helmets for powersports activities

Electrically heated apparel, namely, jackets, jacket liners, pants, pant liners, gloves, glove liners, socks, shirts, tights, vests and rainwear

Motorcycle wearing apparel, namely, jackets, pants, boots and gloves; rainwear