CLA-2-62:OT:RR:NC:N3:356
Ms. Stacy Ettinger
K&L Gates LLP
1301 K Street NW
Washington, DC 20006
RE: The tariff classification of men’s upper body garments from India
Dear Ms. Ettinger:
In your letter dated April 19, 2021, you requested a tariff classification ruling on behalf of your client, Ezrasons, Inc. The submitted samples will be retained in our office for training purposes.
Style EZ71039FSH is a men’s shirt constructed from 60% cotton and 40% polyester, yarn dyed flannel fabric. You state that the cotton of the fabric is produced from recycled cotton waste and the polyester from recycled plastic bottles. Style EZ71039FSH features a self-fabric spread collar, a left-over-right, full front opening with seven button closures, long, vented sleeves with a one-button closure on each vent and each cuff, a patch pocket with a flap and a one-button closure on the left chest, a rear yoke, and a curved, hemmed bottom.
Style HOL71014HD is a men’s pullover constructed from 60% cotton and 40% polyester knit fabric that measures 23 stitches per two centimeters in the direction the stitches are formed. You state that the cotton of the fabric is produced from recycled cotton waste and the polyester from recycled plastic bottles. Style HOL71014HD features a self-fabric hood, short, hemmed sleeves, a kangaroo pocket below the waist, and a straight, hemmed bottom.
You suggest classification of Style EZ71039FSH under subheading 6205.90.40, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s shirts, not knitted or crocheted: of other textile materials: other. You also suggest classification of Style HOL71014HD under subheading 6105.90.80, HTSUS, which provides for men’s shirts, knitted or crocheted: of other textile materials: other. However, each of these garments is specifically provided for elsewhere in the tariff schedule. Further, although you describe Style HOL71014HD as a shirt, it is not classifiable as a shirt because it lacks a full or partial opening starting at the neckline.
The applicable subheading for Style EZ71039FSH will be 6205.20.2047, HTSUS, which provides for: Men’s or boys’ shirts: Of cotton: Other: Other: Other: With two or more colors in the warp and/or the filling: Napped. The rate of duty will be 19.7 percent ad valorem.
The applicable subheading for Style HOL71014HD will be 6110.20.2069, HTSUS, which provides for: Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other: Other: Other: Men’s or boys’: Other. The rate of duty will be 16.5 percent ad valorem.
The submitted sample of Style EZ71039FSH is not properly 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.
Further, the sample of Style EZ71039FSH is not marked with its fiber content. Textile fiber products imported into the United States must be labeled in accordance with the Textile Fiber Products Identification Act (15 U.S.C. 70 through 70k) and the rules promulgated thereunder by the Federal Trade Commission. We suggest you contact the Federal Trade Commission, 600 Pennsylvania Avenue, N.W., Washington, D.C. 20580 for information concerning the requirements of this Act. Information may also be obtained at the Federal Trade Commission website, www.ftc.gov.
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