CLA-2-61:OT:RR:NC:N3:356
Mr. Mike Choi
MKC Customs Brokers Int’l Inc.
930 W. Hyde Park Blvd.
Inglewood, CA 90302
RE: The tariff classification of a men’s football garment from China.
Dear Mr. Choi:
In your letter dated July 29, 2014, you requested a tariff classification ruling on behalf of your client, Mornington Corp. As requested, your sample will be returned.
Style FJHD is a men’s pullover style garment constructed from 100% polyester, knit fabric. The garment features a V-neckline; sewn-on shoulder foam padding on the underside of the garment; capped sleeves with fabric covered elasticized edging; an embroidered logo on the left chest; mesh knit fabric panels at the garment sides and at the lower bottom of the front and back panels; a sewn-on woven fabric label at the bottom left side; and a hemmed straight bottom. You state that shoulder pads are designed to be worn with the garment.
You also state that the garment is specifically designed to be worn to play football. The garment is protective apparel and has no practical application as street or casual wear. The Explanatory Note to heading 6114 states that "The heading includes, inter alia: (5) Special articles of apparel used for certain sports or for dancing or gymnastics (e.g., fencing clothing, jockeys’ silks, ballet skirts, leotards).”
In your letter, you suggested classification of Style FJHD under 6114.30.3060, Harmonized Tariff Schedule of the United States (HTSUS), as other garments, knitted or crocheted, of man-made fibers, other, other. We disagree with your proposed classification. The garment is more specifically provided for elsewhere in the tariff.
The applicable subheading for Style FJHD will be 6114.30.1010, HTSUS, which provides for other garments, knitted or crocheted: of man-made fibers: tops. men’s or boys’. The rate of duty will be 28.2% ad valorem.
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 regarding the ruling, contact National Import Specialist Rosemarie Hayward via email at [email protected].
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division