CLA-2-62:OT:RR:NC:N3:356
Mrs. Asa Emanuelsson
Velody Trade
510 SW 5th Avenue
Portland, OR 97204
RE: The tariff classification of a men’s woven garment from Vietnam
Dear Mrs. Emanuelsson:
In your letter dated December 15, 2016, you requested a tariff classification ruling on behalf of your client, Alps and Meters. Your sample will be returned.
The submitted sample, Style 100011, is a men’s upper body garment constructed from both knit and woven fabrics. The top portions of the sleeves are constructed of 100 percent wool, jersey knit fabric. The collar, side panels, undersleeves, cuffs, and waistband are constructed of 100 percent wool, 2 x 2 rib knit fabric. The front and back panels are constructed of 100 percent nylon, woven fabric. The front and back panels are lined with 100 percent nylon, woven fabric with a lightweight, down-filled batting. Style 100011 features a shawl collar with a one-button closure; raglan sleeves; undersleeves that extend to form the side panels of the garment; and two side seam, vertical zippered pockets at the waist.
When a garment is composed of both knit and woven portions, it is classified according to the portion that imparts its essential character, pursuant to General Rule of Interpretation (GRI) 3(b), Harmonized Tariff Schedule of the United States (HTSUS). When neither portion imparts the essential character, the garment is classified in the heading that occurs last in the HTSUS among those that equally merit consideration, in accordance with GRI 3(c). It is the opinion of this office that neither the 100 percent wool, knit portion of the garment, nor the 100 percent nylon, woven portion of the garment, imparts its essential character. Accordingly, it will be classified pursuant to GRI 3(c), as a woven garment.
You have suggested classification of Style 100011 under 6205.30.1510, HTSUS, which provides for men’s or boys’ shirts: of man-made fibers: other: men’s: containing 36 percent or more by weight of wool or fine animal hair. We disagree with your suggestion. Per the General Explanatory Notes to Chapter 62, HTSUS, "shirts… are garments designed to cover the upper part of the body, having… a full or partial opening starting at the neckline." Style 100011 lacks such an opening.
Consequently, the applicable subheading for Style 100011 will be 6211.33.0061, HTSUS, which provides for track suits, ski-suits and swimwear; other garments: other garments, men’s or boys’: of man-made fibers: other. The duty rate will be 16 percent 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 https://hts.usitc.gov/current.
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