CLA-2-61:OT:RR:NC:N3:356
Ms. Jennifer Swetts
Tohoco Logistics
400 Riverwalk Parkway, Suite 200A
Tonawanda, NY 14150
RE: The tariff classification of men’s garments and headwear from China
Dear Ms Swetts:
In your undated letter, which was received in our office on February 16, 2016, you requested a tariff classification ruling. Your samples will be returned.
Style CG1802 is a men’s cut and sewn pullover constructed of 100% polyester, finely knit fabric that measures 35 stitches per two centimeters counted in the horizontal direction. Style CG1802 features a crew neck; hemmed, short sleeves; two reflective stripes on the front panel; the words “Safety First” across the back panel; and a straight, hemmed bottom.
Style CG1502 is a men’s shirt constructed of 55% cotton, 45% polyester woven fabric. Style CG1502 features a button-down collar; a full-front, seven button opening with a left over right closure; front and back yokes; a hanger loop at the rear collar; hemmed, short sleeves; and a curved, hemmed bottom. You indicate that Style CG1501 is identical to CG1502 except for the color.
Style CG1701 is a men’s sweatshirt constructed of 55% cotton, 45% polyester knit fabric that is napped on the inside surface. Style CG1701 features a rib knit crew neckline; long sleeves with rib knit cuffs; and a rib knit bottom. You indicate that Style CG1702 is identical to Style CG1701 except for the color.
You also submitted a sample of a black baseball-style cap constructed of 100% polyester fabric. No style number was provided. The baseball-style cap has six panels; a textile covered button on the top; air holes on the back panels; an adjustable hook and loop closure on the back of the cap; a sweatband; and a stitched peak. The submitted cap is also embroidered on the front panels with “North American Midway Entertainment” and logo. You state that you also import a khaki cap in 100% brushed cotton twill, but no sample was provided.
You suggest classification of Styles CG1801, CG1502, CG1501, CG1701, CG1702, and the baseball-style caps under 9817.00.9800, Harmonized Tariff Schedule of the United States (HTSUS), which provides for theatrical scenery, properties and apparel brought into the United States from proprietors or managers of theatrical, ballet, opera or similar productions arriving from abroad for temporary use by them in such productions. We disagree with your suggestion. You indicate that these articles will be used as carnival staff uniforms. In our opinion, a carnival is not similar to the types of productions enumerated in this tariff provision.
The applicable subheading for Style CG1802 will be 6110.30.3053, HTSUS, which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: other: men’s or boys’: other. The rate of duty is 32 percent ad valorem.
The applicable subheading for Styles CG1502 and CG1501 will be 6205.20.2066, HTSUS, which provides for men’s or boys’ shirts: of cotton: other: other: other: other: men’s. The duty rate is 19.7 percent ad valorem.
The applicable subheading for Styles CG1701 and CG1702 will be 6110.20.2040, HTSUS, which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: sweatshirts: men's or boys'. The rate of duty is 16.5 percent ad valorem.
The applicable subheading for the black baseball-style cap is 6505.00.8090, HTSUS, which provides for hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair nets of any material, whether or not lined or trimmed: other: other: of man-made fibers: other: not in part of braid: other: other: other. The duty rate will be 18.7 cents/kilogram plus 6.8 percent ad valorem.
Although you state that the khaki cap is made of 100% lightweight brushed cotton twill, we are unable to classify this item without a sample. With respect to this item, we are returning any related samples, exhibits, etc. If you decide to resubmit your request with a sample, please include all of the material that we have returned to you.
You have also requested a ruling for Style CG1705. With respect to this item, we are returning any related samples, exhibits, etc. The classification of the merchandise which is the subject of your request involves a consideration of whether the merchandise may be classifiable in a woven anorak or similar article subheading.
Section 177.7 of the Customs Regulations (19 C.F.R. §177.7) provides that rulings will not be issued in certain circumstances. Specifically, § 177.7(b) reads, in pertinent part:
No ruling letter will be issued with respect to any issue which is pending before the United States Court of International Trade, the United States Court of Appeals for the Federal Circuit or any court of appeal therefrom.
As such, CBP will not issue a classification ruling with regard to your merchandise at this time. The classification determination may be impacted by court cases currently pending in the Court of International Trade (CIT). See Item House, Inc. v. United States, CIT No. 14-00095.
If you wish, you may resubmit your request for a prospective ruling after the appropriate court cases have been resolved. The above referenced file is hereby administratively closed with respect to this merchandise.
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 Maryalice Nowak at [email protected].
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division