CLA-2-62:OT:RR:NC:N3:356
Ms. Maurine Cecil
Western Overseas Corporation
10731 Walker Street
Cypress, CA 90630
RE: The tariff classification of a men’s woven shirt and women’s knit garments from Vietnam and China
Dear Ms. Cecil:
In your letter dated April 8, 2019, you requested a tariff classification ruling. As requested, your samples will be returned.
Style WW615 is a men’s shirt constructed from 78% polyester, 20% rayon, and 2% spandex woven fabric. The garment features a self-fabric point collar, a left-over-right, partial front opening with three snap closures, front and rear yokes, a patch pocket on the left chest, short, hemmed sleeves, a reflective label embossed with the word “REVOLUTION” on the left sleeve, a hanger loop on the center rear panel, and a straight, hemmed bottom with side slits. The collar stand, the front yoke, and the side panels are constructed from 100% polyester mesh knit fabric.
Style HS325 is a women’s tailored cardigan constructed from 74% polyester, 22% rayon, and 4% spandex knit fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction the stitches were formed. The cardigan features four front panels, a self-fabric stand-up collar, a full front zipper closure, inserts at the front shoulders, long, hemmed sleeves, two slant pockets (one on either side) with zipper closures, and a straight, hemmed bottom extending to below the waist. Additional features include a back yoke, three back panels, and a straight, hemmed bottom extending to below the waist.
Style WW370 is a women’s tailored cardigan constructed from 92% polyester and 8% spandex knit fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction the stitches were formed. The cardigan features a self-fabric stand-up collar, a full front zipper closure, long sleeves with self-fabric cuffs, two cargo style pockets (one on either side), and a straight, self-fabric banded bottom. Additional features include side panels, a back yoke, one back panel, and a straight, self-fabric banded bottom extending to below the waist.
In your request, Style HS325 is referred to as a “jacket” and Style WW370 is referred to as a “warm up jacket.” Both styles have characteristics common to garments of heading 6110, Harmonized Tariff Schedule of the United States (HTSUS).
The applicable subheading for Style WW615 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 cents per kg + 25.9 percent ad valorem.
The applicable subheading for Styles HS325 and WW370 will be 6110.30.3059, HTSUS, which provides for: Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Other: Women’s or girls’: Other. The rate of duty will be 32 percent ad valorem.
Styles HS325 and WW370 are not legally marked. 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