CLA-2-61:OT:RR:NC:N3:356
Ms. Kerry Caban
PVH Corporation
200 Madison Avenue
New York, NY 10016
RE: The tariff classification of a men’s vest from China
Dear Ms. Caban:
In your letter dated April 6, 2017, you requested a tariff classification ruling. Our response was delayed due to laboratory analysis. The portion of your sample remaining after this analysis will be returned.
Style THMX82017 “Competitor Vest” is a men’s vest constructed of 100% nylon, woven fabric bonded to a 100% polyester, knit fabric that is brushed on the inner surface. Style THMX82017 features a self-fabric stand-up collar; a full front opening with a zippered closure; an inner storm flap that folds over to form a zipper garage at the top of the collar; oversized armholes; a contrasting color rear yoke; contrasting color overlays at the sides; a vertical pocket at the left chest with a concealed zippered closure; two vertical pockets with zippered closures below the waist; a hanger loop at the center rear inner neckline; a small fabric logo tag sewn into the center rear collar; a small heat seal logo on the lower left front panel; and a straight bottom. The collar and bottom of the garment are finished with capping.
U.S. Customs and Border Protection laboratory analysis has determined that the inner surface of Style THMX82017 is of weft knit extended sinker loop pile construction. Following Chapter 60, Note 1(c), Harmonized Tariff Schedule of the United States (HTSUS), classification is determined by the knit pile component of a laminated or bonded fabric, regardless of whether the knit pile component is used as the inside or the outside surface of the fabric.
The applicable subheading for Style THMX82017 will be 6110.30.3030, HTSUS, which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: vests, other than sweater vests: men’s or boys’. The rate of duty will be 32% ad valorem.
In addition, the submitted sample is not properly marked with its country of origin. Specifically, a label containing country of origin and fiber content information has been sewn into the inner left side seam of the garment. The label is sewn so that the printing is oriented sideways to the reader.
Section 134.11 of the Customs Regulations (19 C.F.R. 134.11) provides in part: Unless excepted by law...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 container) will permit, in such a manner as to indicate to an ultimate purchaser in the U.S. the English name of the country of origin of the article, at the time of importation into the Customs territory of the U.S. Treasury Decision (T.D.) 54640(6) (1958) provides, in pertinent part, as follows: Subject to the exceptions from marking provided under Section 304(a), Tariff Act of 1930, as amended…wearing apparel, such as shirts, blouses, coats and sweaters, etc., must be legibly and conspicuously marked with the name of the country of origin by means of a fabric label or label made from natural or synthetic film sewn or otherwise permanently affixed on the inside center of the neck midway between the shoulder seams or in that immediate area or otherwise permanently marked in that area in some other manner. Further, textile fiber products imported into the United States must 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, 600 Pennsylvania Avenue, N.W., Washington, D.C. 20580 for information concerning the requirements of this Act. Information may also be obtained at the Federal Trade Commission website, www.ftc.gov.
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