CLA-2-61:OT:RR:NC:N3:356
Mr. Jason L. Ford
Dominion Customs Consultants Inc.
1595 16th Avenue, Suite 202
Richmond Hill
Ontario, L4B 3N9
Canada
RE: The tariff classification of knit and woven one-piece step-in garments from Canada.
Dear Mr. Ford:
In your letter dated December 19, 2012, and in subsequent correspondence dated January 15, 2013, you requested a tariff classification ruling on behalf of your client, Silvert’s Stores. The submitted samples will be returned.
Style 50880, identified as a “One-Piece Anti-Strip Suit,” is a men’s one-piece step-in garment that extends from the neck to the ankles and is constructed from two different knit fabrics. The upper portion is constructed from 65% polyester, 35% cotton finely knit pique fabric and features a rib-knit spread collar, a partial front opening with three button closures, a patch pocket on the left chest, short sleeves with rib-knit cuffs, and an opening at the back extending from the neckline to the waist with a zippered closure. The bottom portion of the garment is constructed from 50% polyester, 50% cotton, finely knit fabric that is brushed on the inside surface and features a fabric covered elasticized waistband, two side entry pockets below the waist, and hemmed leg openings.
Style 50830, identified as a “Special Needs Anti-Strip Jumpsuit,” is a men’s one-piece step-in garment constructed from 50% polyester, 50% cotton woven twill fabric. The garment extends from the neck to the ankles and features a finely knit crew neckline, short hemmed sleeves, narrow elastic at the inner waistline, an opening at the back extending from the neckline to below the waist with five metal snap closures, a plastic buckle at the rear neckline, a plastic buckle at the rear waist, and hemmed leg openings.
As Style 50830 is constructed from a blend of 50% cotton, 50% polyester fibers, no textile material predominates by weight. Following note 2 (A) of section XI, the garment will be classified in the heading that occurs last in numerical order among those which equally merit consideration. At the time of entry, Customs may verify the actual fiber content of Style 50830. If the fiber content differs from that indicated in your letter, the tariff classification may change from the information indicated below.
The applicable subheading for Style 50830 will be 6211.33.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for track suits, ski-suits and swimwear, other garments: other garments, men’s or boys’: of man-made fibers: coveralls, jumpsuits and similar apparel: other: men’s. The rate of duty will be 16% ad valorem.
The applicable subheading for Style 50880 will be 6114.30.3044, HTSUS, which provides for other garments, knitted or crocheted: of man-made fibers: other: coveralls, jumpsuits and similar apparel: men’s or boys’: other. The rate of duty will be 14.9% ad valorem.
Regarding your claim of duty free treatment under 9817.00.96, HTSUS, for these items, they are referred to as either “ant-disrobing” or “anti-strip” in the attached catalog page. They have features which would clearly be inconvenient for normal use and are designed to prevent patients suffering from dementia, which affects their ability to care for themselves, from removing it on their own. Most forms of dementia are permanent or chronic. They are similar to the items to which 9817.00.96, HTSUS, was applied in New York Ruling Letter M80858, dated March 9, 2006.
On that basis a secondary classification will apply for these items in 9817.00.96, , HTSUS, as specially designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped (except articles for the blind), free of duty and user fees (if any). Note that the requirement that the importer prepare and file a U.S. Department of Commerce form ITA-362P has been eliminated via a notice from the International Trade Administration, published in the Federal Register of June 1, 2010. Also note that this classification has no effect on any quota, visa, or restricted merchandise requirements or countervailing or dumping duties.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at http://www.usitc.gov/tata/hts/.
We note that the submitted items are not marked with acceptable country of origin marking in satisfaction of the marking requirements of 19 U.S.C. 1304 and 19 CFR Part 134. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the United States shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.
As provided in section 134.41 (b), Customs Regulations (19 CFR 134.41 (b)), the country of origin marking is considered conspicuous if the ultimate purchaser in the U.S. is able to find the marking easily and read it without strain.
In T.D. 54640(6), Customs determined that country of origin marking appearing on the inside center of the neck of shirts, blouses, coats, sweaters, etc., mid-way between the shoulder seams or in that immediate area, is conspicuous within the meaning of 19 U.S.C. 1304.
In addition, textile fiber products imported into the United States must be labeled in accordance with the Textile Fiber Products Identification Act (15 USC 70 through 70k) and the rules promulgated thereunder by the Federal Trade Commission. We suggest you contact the Federal Trade Commission, Division of Enforcement, 600 Pennsylvania Avenue, N.W., Washington, D.C. 20580 for advice concerning the requirements of this Act. Information may also be obtained at the Federal Trade Commission website, www.ftc.gov.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported.
If you have any questions specifically regarding the classification in 9817.00.96, HTSUS, of this item, contact National Import Specialist J. Sheridan at 646-733-3012. If you have any other questions regarding the ruling, contact National Import Specialist Mary Ryan at (646) 733-3271.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division