CLA-2-62:OT:RR:NC:N3:356
Mr. Bryan Bellamy
D. J. Powers Company, Inc.
5000 Business Center Drive, Suite 1000
Savannah, GA 31405
RE: The tariff classification of a men’s woven shirt from China
Dear Mr. Bellamy:
In your letter dated July 31, 2017, you requested a tariff classification ruling on behalf of your client, Military Tartan Company LLC. Your sample will be returned.
Style 153737 is a men’s shirt, submitted in size 2XL, which is constructed of 65% polyester, 35% cotton, yarn dyed, plaid woven fabric. Style 153737 features a self-fabric button down collar, a left over right, full front opening with seven button closures, a patch pocket with a one-button closure on the left chest, long, vented sleeves with one button on each vent and an adjustable button closure on each cuff, a rear yoke, a center rear pleat below the yoke, and a curved, hemmed bottom.
You suggest classification of Style 153737 under subheading 6205.30.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ shirts: of man-made fibers: other: other: dress: with two or more colors in the warp and/or the filling: men’s.
However, Style 153737 is not classifiable as a dress shirt because it features neither collar nor sleeve sizes stated in inches.
The applicable subheading for Style 153737 will be 6205.30.2050, HTSUS, which provides for for men’s or boys’ shirts: of man-made fibers: other: other: other: with two or more colors in the warp and/or the filling: men’s. The duty rate will be 29.1¢/kg + 25.9% ad valorem.
In addition, the submitted sample is not marked with its country of origin. 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.
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