CLA-2-61:OT:RR:NC:N3:358
Ms. Megan S. Kepler
Lassig, Inc.
629 Entler Avenue, Suite 38
Chico, CA 95928
RE: The tariff classification and marking of infants’ and boys’ rash guards from China
Dear Ms. Kepler:
In your letter dated October 25, 2017, you requested a tariff classification and marking ruling. You subsequently provided a sample. The sample will be retained by this office.
The submitted sample, Item # 1431008408-06, described as a “boy’s long sleeve rash guard – Sailor navy,” size 6M, is an infant boy’s pullover. The rash guard is constructed from an 80 percent polyamide, 20 percent elastane finely knit, printed fabric and features a contrasting color crew neckband; long, hemmed, raglan sleeves; a straight, hemmed garment bottom; flatlock finishing on all seams and an all over striped print. The garment is marked on a fabric label sewn into the neck midway between the shoulder seams, “Designed in Germany, Made in China,” in approximately 8-point font. This rash guard will be imported in sizes 6M – 36M.
Chapter 61, Note 6(a), Harmonized Tariff Schedule of the United States (HTSUS), provides that “babies' garments" means articles for young children of a body height not exceeding 86 centimeters. Customs has determined that 86 centimeters includes the commercial size range of 0 to 24 months (Customs Headquarters Ruling Letter (HRL) 081165, dated October 27, 1987; HRL 082762, dated March 19, 1990). Therefore, the garment will be classified accordingly.
The applicable subheading for the rash guard, sizes 6M – 24M, will be 6111.30.4000, HTSUS, which provides for “Babies’ garments and clothing accessories, knitted or crocheted: Of synthetic fibers: Sweaters, pullovers, sweatshirts, wasitcoats (vests) and similar articles, except those imported as parts of sets.” The rate of duty will be 30 percent ad valorem.
The applicable subheading for the rash guard, size 36M, will be 6110.30.3053, HTSUS, which provides for “Sweaters, pullovers, sweatshirts, wasitcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Other: Men’s and boys’: Other.” The rate of duty will be 32 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 World Wide Web at https://hts.usitc.gov/current.
With regard to your proposed marking “Designed in Germany, Made in China,” we note that Customs has previously allowed the phrase “designed in” to be used in conjunction with country of origin information as long as the words “Made in (country of origin)” are legible, conspicuous and permanent. HRL 560202, dated December 20, 1996, and HRL 734144, dated July 5, 1991, noted. On the submitted sample, the phrase “Designed in Germany” in close proximity and in the same font and color as the words “Made in China” on the sewn in fabric label satisfies the marking requirements of 19 U.S.C. 1304 and 19 CFR 134.46 and is legible, conspicuous and permanent.
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 Kim Wachtel at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division