CLA-2-62:OT:RR:NC:N3:356
Mr. Vincent Park
Sam Sol, S.A.
Km 37.5 Carretera Interamericana
Santiago Sacatepequez
Guatemala
03017
RE: The tariff classification of men’s shirts from Guatemala
Dear Mr. Park:
In your letter dated February 19, 2016, for which corresponding samples were received in our office on March 1, 2016, you requested a tariff classification ruling. Your samples will be returned, with the exception of Styles 30-3064-23 and 30-3004-08, which were destroyed during testing.
Style 30-3080-23 is a men’s shirt constructed of 100% cotton woven fabric. Style 30-3080-23 features a self-fabric spread collar; a left over right, full front opening with eight button closures; a rear yoke; long, vented sleeves with button closures on the vents; French cuffs; and a curved, hemmed bottom.
Style 30-3064-23 is a men’s shirt constructed of 70% cotton, 30% linen woven fabric. Style 30-3064-23 features a self-fabric spread collar; a left over right, full front opening with seven button closures; a rear yoke; long, vented sleeves with button closures on the vents and the cuffs; and a curved, hemmed bottom.
Style 30-3004-08 is a men’s shirt constructed of 68% cotton, 32% linen, striped woven fabric. Style 30-3004-23 features a self-fabric spread collar; a left over right, full front opening with eight button closures; a self-fabric patch pocket on the left chest; a rear yoke; long, vented sleeves with button closures on the vents and the cuffs; and a curved, hemmed bottom.
Style 70-7005-18 is a men’s shirt constructed of 100% linen woven fabric. Style 70-7005-18 features a self-fabric spread collar; a left over right, full front opening with seven button closures; a rear yoke; long, vented sleeves with button closures on the vents and the cuffs; and a curved, hemmed bottom.
Style 70-7081-07 is a men’s shirt constructed of 65% linen, 35% cotton woven fabric. Style 70-7081-07 features a self-fabric spread collar a left over right, full front opening with eight button closures; a rear yoke; long, vented sleeves with button closures on the vents and the cuffs; and a curved, hemmed bottom.
Style 70-7017-23 is a men’s shirt constructed of 93% cotton, 3% spandex knit fabric that measures 18 stitches per linear centimeter counted in both the horizontal and vertical directions. Style 70-7017-23 features a self-fabric spread collar; a left over right, full front opening with seven button closures; long, vented sleeves with button closures on the vents and the cuffs; and a curved, hemmed bottom.
None of the sample shirts is marked with either collar or sleeve sizes. Each is packaged in an individual polybag with a chipboard, jett clips, plastic and cardboard strips around the collar, and a notched plastic fastener on the top collar button.
A label containing country of origin and fiber content information is sewn into the inside button placket of each shirt. The placement of this label fails to satisfy the marking statute, Section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304). The statute provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. 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.
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., midway between the shoulder seams or in that immediate area, is conspicuous within the meaning of 19 U.S.C. 1304.
Textile fiber products imported into the United States must also be labeled in accordance with the Textile Fiber Products Identification Act (15 U.S.C. 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.
Although you describe these garments as dress shirts, they cannot be classified as dress shirts pursuant to the Harmonized Tariff Schedule of the United States (HTSUS). Specifically, Styles 30-3080-23, 30-3064-23, and 30-3004-08 are not classifiable as dress shirts because they are not marked with collar or sleeve sizes; Styles 70-7005-18 and 70-7081-07 are composed of linen, and classification as linen dress shirts is not available; and Style 70-7017-23 is of knit construction, and classification as a knit dress shirt is not available.
The applicable subheading for Styles 30-3080-23 and 30-3064-23 will be 6205.20.2066, HTSUS, which provides for: men’s or boys’ shirts, of cotton: other: other: other: other: men’s. The rate of duty will be 19.7% ad valorem.
The applicable subheading for Style 30-3004-08 will be 6205.20.2051, HTSUS, which provides for: men’s or boys’ shirts, of cotton: other: other: other: with two or more colors in the warp and/or the filling: other: men’s. The rate of duty will be 19.7% ad valorem.
The applicable subheading for Styles 70-7005-18 and 70-7081-07 will be 6205.90.4040, HTSUS, which provides for: men’s or boys’ shirts: of other textile materials: other: other. The duty rate is 2.8% ad valorem.
The applicable subheading for Style 70-7017-23 will be 6105.10.0010, HTSUS, which provides for: men’s or boys’ shirts, knitted or crocheted: of cotton: men’s. The duty rate will be 19.7 % ad valorem.
You have also inquired about the classification of items you describe as cut parts of shirts. However, samples of these items were not provided with your request. If you decide to resubmit your request with samples, please include all of the materials we are returning to you.
In addition, you have provided information regarding the country of origin of the fabric used in the manufacture of these shirts, and described the cutting process for the shirts. However, a request for determination of eligibility under a trade agreement was not requested. If you would like such a determination of eligibility, please identify the trade agreement under which you would like the shirts to be considered. In addition, for each shirt, please identify the country where the sewing thread was formed and finished.
In the future, please limit your requests to five items of the same class or kind.
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