CLA-2-62:OT:RR:NC:N3:356
Ms. Oralia Ruiz
Sole Technology, Inc.
26921 Fuerte Drive
Lake Forest, CA 92630
RE: The tariff classification of a men’s garment from China.
Dear Ms. Ruiz:
In your letter dated March 5, 2015, you requested a tariff classification ruling. As requested, your sample will be returned.
The submitted sample, Style B, is a men’s cut and sewn garment constructed from both knit and woven fabrics. The hood, the front and rear yokes, and the sleeves are constructed from 100% nylon, woven fabric. The remainder of the garment is constructed from 100% polyester, finely knit fabric, which is napped on both the inside and outside surfaces. Style B has a lined hood; a partial front opening with four snap closures; long sleeves with a thumbhole and elasticized capping at the cuffs; a woven fabric left chest pocket with a vertical zipper; two front pockets with zippered closures below the waist; an inner pocket with a tab closure, within the right front pocket; and a straight, tunnel bottom with a drawstring cord.
In accordance with General Rule of Interpretation (GRI) 3(c) of the Harmonized Tariff Schedule, when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading which occurs last in numerical order among those which equally merit consideration. In this case, neither the knit polyester fabric nor the woven polyester fabric provides the essential character of the garment. Therefore, classification will be as woven polyester based on the above.
Consequently, the applicable subheading for Style B will be 6211.33.0061, Harmonized Tariff Schedule of the United States (HTSUS), which provides for track suits, ski-suits and swimwear; other garments: other garments, men’s or boy’s: of man-made fibers: other. The duty rate will be 16% 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 e-mail at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division