CLA-2-61:OT:RR:NC:N3:359
Ms. Kerry Caban
PVH Corp
285 Madison Ave.
New York, NY 10017
RE: The tariff classification of women’s and children’s adaptive pullovers from India
Dear Ms. Caban:
In your letter dated December 22, 2021, you requested a tariff classification ruling for women’s and children’s adaptive wear pullovers. As requested, your samples will not be returned.
Style 76J1611 Charlie Color Block Tee is a women’s pullover constructed from 100 percent cotton knit fabric. The pullover features a capped round collar, red, white and blue color blocking on the upper front panel, short, hemmed sleeves and a straight hemmed bottom that reaches to below the waist. An additional feature includes a faux pocket with an opening alongside the color block area. The pocket has a hook and loop closure inside of the opening to keep the pocket closed when not being used. The inside of the “pocket” cannot hold anything, it is completely open in order to facilitate tubes for medical device access.
The applicable subheading for style 76J1611 will be 6110.20.2079 HTSUS which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other: Other: Other: Women’s or girls: Other. The rate of duty will be 16.5 percent ad valorem.
Style 71J2126, identified as “KB Gulliver Color Block Crew,” is a children’s adaptive pullover constructed of 70 percent cotton and 30 percent polyester knit fabric, as stated in your letter. The garment features a crew neckline, long sleeves with rib knit cuffs and a rib knit bottom that reaches to below the waist. Additional features include two hook and loop closures at each side of the neck to expand the head opening and provide better accessibility and a faux pocket on the lower left side of the front panel with a hook and loop closure to facilitate tubes for medical device access.
The applicable subheading for style 71J2126 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.
Regarding your claim of duty-free treatment under 9817.00.96, HTSUS, for styles 76J1611 and 71J2126, the opening at the faux pocket (76J1611) and the opening at the neck and faux pocket (71J2126), and the placement of the closures (both styles) are consistent with items being specially designed for use by those who are permanently or chronically physically or mentally handicapped (except articles for the blind). Chapter 98, Subchapter XVII, U.S. Notes 4.(a), noted.
On that basis, a secondary classification will apply for these items in 9817.00.96: Other, HTSUS, as specially designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped (except articles for the blind), free of duty and user fees (if any).
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 http://www.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs Federal 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 Renée Orsat at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division