CLA-2-62:OT:RR:NC:N3:356
Mr John B.Pellegrini
McGuireWoods LLP
1345 Avenue of the Americas
Seventh Floor
New York, NY 10105-0106
RE: The tariff classification of a men’s woven shirt from Bangladesh and Indonesia.
Dear Mr. Pellegrini:
In your letter dated July 27, 2016, you requested a tariff classification ruling on behalf of your client, PVH Corporation. As requested, your sample will be returned.
The submitted sample, described as a “Magna Click Shirt,” is a men’s shirt constructed from 55% cotton, 45% polyester, woven fabric. The garment features a self-fabric point collar; a full front opening secured by a left-over-right, seven button faux closure and a concealed seven magnet closure; a patch pocket on the left chest; long vented sleeves with a single button closure on the vent plackets; a faux button closure with a concealed magnetic closure on each cuff; a back yoke; a hanger loop and a box pleat on the center back panel; and a curved, hemmed bottom. You state that the shirts will be available in five basic and three fashion colors.
The applicable subheading for the “Magna Click Shirt’’ will be 6205.20.2026, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ shirts, of cotton: other: dress shirts: other: men’s. The duty rate will be 19.7% ad valorem.
Regarding your claim for duty free treatment under 9817.00.96, HTSUS, these items are described on your website as “designed for individuals with limited mobility or dexterity.” Magna Ready® shirts contain self-closing technology that eliminates the need to button a shirt. Simply pressing the two sides of the shirt front together snaps the magnets into place. The magnets are hidden between layers of fabric, and buttons or traditional closures are placed decoratively on the garments. The magnetic closures are clearly consistent with the garments being specially designed for use by those with chronic disabilities (for example, arthritis, Parkinson’s disease) who struggle to dress themselves.
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 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/. We note that the submitted items are not marked with acceptable country of origin marking in satisfaction of the marking requirements of 19 U.S.C. 1304 and 19 CFR Part 134. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the United States 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.
As provided in section 134.41(b), Customs Regulations (19 CFR 134.41 (b)), the country of origin marking is considered conspicuous if the ultimate purchaser in the U.S. is able to find the marking easily and read it without strain.
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., mid-way between the shoulder seams or in that immediate area, is conspicuous within the meaning of 19 U.S.C. 1304. In addition, textile fiber products imported into the United States must be labeled in accordance with the Textile Fiber Products Identification Act (15 USC 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.
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,
Steven A. Mack
Director
National Commodity Specialist Division