CLA-2-61:OT:RR:NC:N3:356
Mr. James Michael Burry
Biss Product Development
126 Bevan Drive
Mooresville, NC 28115
RE: The tariff classification of a men’s knit pullover garment from China.
Dear Mr. Burry:
This is in reply to your letter, which was received by our office on August 31, 2017, requesting a tariff classification ruling. Your sample is being returned.
The submitted sample, Style 00272, is a men’s cut and sewn pullover constructed from 100% polyester, finely knit fabric. The fabric measures 42 stitches per two centimeters counted in the horizontal direction. Style 00272 has a contrasting color, modified V-neckline with a contrasting center front insert; long, hemmed, raglan sleeves; contrasting color mesh knit inserts that extend from the underarms to each side panel; and a hemmed bottom with a slightly curved back panel.
You suggest that consideration should be given to classification of this garment as sports clothing. Sports clothing must be specially designed to be worn in a particular sport and must also be the type of garment that would not ordinarily be worn at any other time. The garment at issue here contains nothing to distinguish it from general purpose shirts or ordinary pullovers. It is not made in a special fashion, nor does it possess any special features which would make it uniquely suited for the sport of motocross. Therefore, the garment is not considered sports clothing classifiable in heading 6114, Harmonized Tariff Schedule of the United States (HTSUS).
In addition, you suggest classification of this garment under subheading 6116.92.7450, HTSUS, which provides for gloves, mittens and mitts, knitted or crocheted. This classification does not apply as this item is not a glove, mitten or mitt.
Consequently, the applicable subheading for Style 00272 will be 6110.30.3053, HTSUS, which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: other: men’s or boys’: other. The rate of duty will be 32% 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.
We note that the submitted sample is marked with its country of origin in the left side seam. 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 a shirt, midway between the shoulder seams or in that immediate area, is conspicuous within the meaning of 19 U.S.C. 1304. The country of origin label sewn into the left side seam of Style 00272 is not easily and readily visible to the ultimate purchaser and is not considered to be conspicuous. Accordingly, this label does not constitute an acceptable country of origin marking in satisfaction of the marking requirements of 19 U.S.C. 1304 and 19 CFR Part 134.
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