CLA-2-62:OT:RR:NC:N3:356
Mr. Marcus Eeman, LCB
Flexport International, LLC
12181 Bluff Creek Drive, Suite W150
Playa Vista, CA 90066
RE: The tariff classification of men’s shirts and women’s pullovers from Vietnam
Dear Mr. Eeman:
In your letter dated September 8, 2018, you requested a tariff classification ruling on behalf of your client, Jaanuu, Inc. As requested, your samples will be returned.
Style J86003 “Half Button Front” is a men’s shirt constructed from 90 percent polyester, 10 percent spandex, woven fabric. Style J86003 features a spread collar; a left-over-right, partial front opening with five button closures; short, hemmed sleeves; a patch pocket on the left chest, constrasting fabric facing at the inner and outer neckline and the right button placket; a hanger loop at the inner rear neckline; and a curved, hemmed bottom.
Style J86004 “Plaid Half Button” is a men’s shirt constructed from 92 percent polyester, 8 percent spandex, yarn dyed woven fabric. Style J86004 features a spread collar; a left-over-right, partial front opening with five button closures; short, hemmed sleeves; a patch pocket on the left chest, constrasting fabric facing at the inner and outer neckline and the right button placket; a hanger loop at the inner rear neckline; and a curved, hemmed bottom.
Style J86005 “Polo Top” is a men’s shirt constructed from 90 percent polyester, 10 percent spandex, woven fabric. Style J86005 features a spread collar; a left-over-right, partial front opening with three button closures; short, hemmed sleeves; a besom pocket on the left chest; constrasting fabric facing at the inner and outer neckline and the right button placket; a hanger loop at the inner rear neckline; and a straight, hemmed bottom.
Style J96065 “Angle Pocket Ponte Scrub Top” is a women’s pullover constructed from 84 percent polyester, 11 percent rayon, and 5 percent spandex ponte knit fabric. The outer surface of the garment’s fabric measures more than 9 stitches per two centimeters in the direction the stitches were formed. The pullover features a V-shaped front neckline; a round high rise back neckline; one front and back panel; one yoke on the upper left side front panel; and two side panels. Additional features include princess seams on the front and back panels; two patch pockets on the side panels (one on either side); short, hemmed sleeves; and a straight, hemmed bottom that extends to below the waist.
Style J96027 “Mock Neck Ponte Scrub Top” is a women’s pullover constructed from 84 percent polyester, 11 percent rayon and 5 percent spandex ponte knit fabric. The outer surface of the garment’s fabric measures more than 9 stitches per two centimeters in the direction the stitches were formed. The pullover features a mock turtleneck with a centered V-shaped cut-out just below the mock turtleneck on the front panel; darts at the bust; princess seams on the front and back panels; two patch pockets on the side panels (one on either side); three-quarter hemmed sleeves; a partial back opening with a zipper closure; and a straight, hemmed bottom that extends to below the waist.
You have suggested classification of Styles J86003, J86004, and J86005 in subheading 6211.33.9040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Track suits, ski-suits and swimwear; other garments: Other garments, men's or boys': Of man-made fibers: Other: Shirts excluded from heading 6205. We disagree with your suggestion. The subject garments have no features that preclude their classification in heading 6205, HTSUS.
You have also suggested that consideration should be given to the classification of Styles J96065 and J96027 as protective clothing under heading 6114, HTS.
The Explanatory Note to heading 61.14 states: "The heading includes, inter alia:
Aprons, boiler suits (coveralls), smocks and other protective clothing of a kind worn by mechanics, factory workers, surgeons, etc.”
These types of garments must be specially designed to protect the wearer from environmental hazards and must also be the type of garment that would not ordinarily be worn at any other time. The garments at issue here contain nothing to distinguish them from pullovers of heading 6110, HTSUS. They are not made in a special fashion, nor do they possess any special features that would make them uniquely suited for protection. Therefore, the garments are not considered protective clothing classifiable in heading 6114, HTSUS.
The applicable subheading for Styles J86003 and J86005 will be 6205.30.2070, HTSUS, which provides for: Men’s or boys’ shirts: Of man-made fibers: Other: Other: Other: Other: Men’s. The rate of duty will be 29.1¢/kg + 25.9 percent ad valorem.
The applicable subheading for Style J86004 will be 6205.30.2050, HTSUS, which provides 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 rate of duty will be 29.1¢/kg + 25.9 percent ad valorem.
The applicable subheading for Styles J96065 and J96027 will be 6110.30.3059, HTSUS, which provides for: Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Other: Other: Other: Other: Other: Women’s or girls’: Other. The rate of duty will be 32 percent ad valorem.
We note that the submitted samples are not properly marked with their country of origin in satisfaction of the marking requirements set out in 19 U.S.C. 1304 and 19 CFR Part 134. Specifically, a label containing country of origin information is sewn into the inner lower left side seam of each garment. In each case, the label is sewn so that the printing is oriented sideways to the reader.
Section 134.11 of the Customs Regulations (19 CFR 134.11) provides, in relevant part: Unless excepted by law, section 304, Tariff Act of 1930, as amended (19 U.S. C. 1304), requires that 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 container) will permit, in such manner as to indicate to an ultimate purchaser in the United States the English name of the country of origin of the article, at the time of importation into the Customs territory of the United States.
In Treasury Decision (T.D.) 54640(6), Customs determined that country of origin marking appearing on the inside center of the neck of shirts, blouses, coats, sweaters, etc., midway between the shoulder seams or in that immediate area, is conspicuous within the meaning of 19 U.S.C. 1304.
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