CLA-2-62: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 a men’s woven shirt from Canada.
Dear Mr. Ford:
In your letter dated December 19, 2012, and in subsequent correspondence received on January 31, 2013, you requested a tariff classification ruling on behalf of your client, Silvert’s Stores. The submitted sample will be returned.
Style 50750, described as “Men’s Open Back Sport Shirt - Adaptive Clothing Wheelchair Shirt,” is a men’s shirt constructed from 50% cotton, 50% polyester, woven broadcloth fabric that has two or more colors in the warp and/or the filling. The garment features a self-fabric point collar, a left over right partial front opening with two button closures, a faux front placket with five buttons, an overlapping full back opening with two snap closures on each shoulder and a snap closure at the center back of the collar, long sleeves with a snap closure on each cuff, a patch pocket on the left chest, and a hemmed bottom. Style 50750 will be imported in sizes S – 3XL.
As Style 50750 is said to be 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 50750. 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 50750 will be 6205.30.2050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ shirts: of man-made fibers: other: other: other: with two or more colors in the warp and/or the filling: men’s. The duty rate will be 29.1 cents per kilogram + 25.9% ad valorem.
Regarding your claim of duty free treatment under 9817.00.96, HTSUS, for this item, the opening in the back and the placement of the closures are consistent with its being specially designed for use by those in wheelchairs. It would be unlikely to be found, purchased and worn by someone with an acute or transient disability per HTSUS Chapter 98, Subchapter 17, U.S. Note 4-b-i.
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/.
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 of this item in 9817.00.96, HTSUS, contact National Import Specialist J. Sheridan at 646-733-3012. If you have any other questions regarding this ruling, contact National Import Specialist Mary Ryan at (646) 733-3271.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division