CLA-2-61:S:N:N3-I:356 863627
TARIFF NOS.: 6110.20.2040; 6103.42.1020; 6103.42.1040; 6110.20.2065;
6105.20.2010; 6105.20.2030
Ms. Judy Campbell
W.Y. Moberly, Inc.
Box 164
Sweetgrass, Montana 59484
RE: The tariff classification of men's and boys' wearing apparel
from Canada.
Dear Ms. Campbell:
In your letter dated May 7, 1991, you requested a tariff clas-
sification ruling on behalf of Kovan Industries Inc.
Style No. 112 is a man's long sleeved sweatshirt which is
constructed from 80 percent cotton, 20 percent polyester, finely
knit fabric which is napped on the inside surface. The garment
features a partial front opening, with a zipper closure; a spread
collar; a v-shaped insert across the front and the back; side slit
pockets; rib knit cuffs; and a rib knit waistband.
Style No. 114 is a man's long sleeved sweatshirt which is
constructed from 80 percent cotton, 20 percent polyester, finely
knit fabric which is napped on the inside surface. The garment
features a double collar which consists of a rib knit spread collar
and a rib knit mock turtleneck collar; a four inch wide insert on
each sleeve; rib knit cuffs; and a rib knit bottom.
The applicable subheading for Style Nos. 112 and 114 will be
6110.20.2040, Harmonized Tariff Schedule of the United States
(HTS), which provides for: sweaters, pullovers, sweatshirts,
waistcoats (vests) and similar articles, knitted or crocheted: of
cotton: other: other: sweatshirts: men's or boys'. Goods classifiable
under this subheading, which have originated in the territory of
Canada, will be entitled to a 14.4 percent rate of duty under the
United States-Canada Free Trade Agreement (FTA) upon
compliance with all applicable regulations.
Style No. 202 is a man's pair of sweatpants which is
constructed from 80 percent cotton, 20 percent polyester, finely
knit fabric which is napped on the inside surface. The garment
features an elasticized waist with a drawstring closure; side
pockets; and hemmed leg bottoms.
The applicable subheading for Style No. 202 in men's sizes
will be 6103.42.1020, Harmonized Tariff Schedule of the United
States (HTS), which provides for: men's or boys' suits, ensembles,
suit-type jackets, blazers, trousers, bib and brace overalls, breeches
and shorts (other than swimwear), knitted or crocheted: trousers,
bib and brace overalls, breeches and shorts: of cotton: trousers,
breeches and shorts: trousers and breeches: men's. In boys' sizes
Style No. 202 will be 6103.42.1040. Goods classifiable under these
subheadings, which have originated in the territory of Canada, will
be entitled to a 11.9 percent rate of duty under the United
States-Canada Free Trade Agreement (FTA) upon compliance with
all applicable regulations.
Style No. 313 is a man's short sleeved pullover which is
constructed from 100 percent cotton, finely knit interlock fabric.
The garment features a mock turtleneck; hemmed sleeves; a hemmed
bottom; side slits and a tail.
The applicable subheading for Style No. 313 will be
6110.20.2065, Harmonized Tariff Schedule of the United States
(HTS), which provides for: sweaters, pullovers, sweatshirts,
waistcoats (vests) and similar articles, knitted or crocheted: of
cotton: other: other: other: men's or boys'. Goods classifiable
under this subheading, which have originated in the territory of
Canada, will be entitled to a 14.4 percent rate of duty under the
United States-Canada Free Trade Agreement (FTA) upon compliance
with all applicable regulations.
Style No. 811 is a man's short sleeved golf shirt which is
constructed from 50 percent cotton, 50 percent polyester, finely
knit fabric which contains 15 stitches per linear centimeter in the
horizontal direction and 13 stitches per linear centimeter in the
vertical direction. The garment features a rib knit spread collar; a
partial front opening with three button closures; an embroidered
logo on the left chest; hemmed sleeves; a hemmed bottom; and side
slits.
The applicable subheading for Style No. 811 in men's sizes
will be 6105.20.2010, Harmonized Tariff Schedule of the United
States (HTS), which provides for: men's or boys' shirts, knitted or
crocheted: of man-made fibers: other: men's. In boys' sizes Style
No. 811 will be 6105.20.2030. Goods classifiable under these
subheadings, which have originated in the territory of Canada, will
be entitled to a 24.2 percent rate of duty under the United States-
Canada Free Trade Agreement (FTA) upon compliance with all
applicable regulations.
Garments which are claimed to be constructed from a 50 / 50
blend of fibers may be subject, upon importation, to laboratory
analysis by the U.S. Customs Service to verify the actual weight of
the component fibers. A slight variation from the above stated
fiber content may affect the stated classification and duty of the
garment.
In your letter, you also requested advice on the positioning
of the country of origin label on the submitted garments. Section
304 of the Tariff Act of 1930, as amended (19 USC 1304), requires
that each imported item must be labeled legibly and conspicuously
so that the ultimate consumer in the United States is aware of the
country of origin of the goods. The samples you submitted have a
woven fabric label, showing the Kovan logo, sewn into the rear
seam of the sweatpants and the rear center neckline of the
remaining garments. This label has a small size label attached. A
second fabric label showing the country of origin of the goods is
also sewn into the rear neckline or pant seam but this label is
positioned directly under the Kovan label. The country of origin
label is not visible unless the consumer pulls up the Kovan label.
Consequently, the country of origin labels on the submitted samples
are not considered conspicuous and the positioning of these labels
is not acceptable for country of origin marking purposes.
These garments are also subject to the requirements of the
Textile Fiber Products Identification Act (TFPIA). You may wish
to contact the Federal Trade Commission, Washington, D. C. for
information on these requirements.
As requested, your samples will be returned.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have already been filed, this ruling should be brought to
the attention of the Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport