CLA-2-42:OT:RR:NC:N3:354
Mr. Rick Van Arnam
Barnes, Richardson & Colburn, LLP
100 William Street, Suite 305
New York, NY 10038
RE: The tariff classification of garments from various countries
Dear Mr. Van Arnam:
In your letter dated January 21, 2022, you requested a tariff classification ruling on behalf of your client, Sanko Tekstil Isletmeleri San. Ve Tic. A.S. We note that you have withdrawn your confidentiality request regarding marketing information for this ruling. Our response was delayed due to laboratory analysis, during which the samples you submitted were destroyed.
Style M20 is a pair of men’s legging-style tight-fitting compression pants. In your letter you state that the garment is constructed from 82% polyester, 18% elastane woven fabric. The pants feature a covered elastic waistband measuring approximately 2 ¼ inches wide with a partially exposed drawstring, a sewn-in crotch gusset, overlock stitching at the center, back and inside leg seams, and hemmed leg openings. The pants are marketed as muscle supporting performance and recovery sportswear.
According to U.S. Customs and Border Protection (“CBP”) laboratory analysis, the sample of style M20 was determined to be of woven construction and 80.9% polyester, 19.1% elastomeric fiber in content.
Style M05 is a pair of men’s trousers. In your letter, you state that the garment is constructed from 70% cotton, 21% polyester, and 9% elastane woven fabric. Style M05 features a sewn-on waistband with five belt loops, a leather patch with a company logo at the right back waistband through which a belt may be threaded, a zippered fly front opening with a metal button closure on the waistband, slant front panels, a sewn-in crotch panel that extends to the top of the lower leg, back patch pockets, tapered lower legs, and hemmed leg openings.
According to CBP laboratory analysis, the sample of style M05 was determined to be of woven construction and 67.2% cotton, 23.8% polyester, 9% elastomeric in content.
Style W09 is a pair of women’s trousers. In your letter, you state that the garment is constructed from 81.5% cotton, 8.5% elastane, and 10% polyester woven fabric. The trousers feature a waistband with six belt loops, a zippered fly front opening with a metal button closure, two front pockets, a watch pocket within the right front pocket, two rear patch pockets, and hemmed leg openings.
According to CBP laboratory analysis, the sample of style W09 was determined to be of woven construction and 66.6% cotton, 23.4% polyester, 10% elastomeric fiber in content.
Style W04 is a pair of women’s trousers. In your letter, you state that the garment is constructed from 86% polyester and 14% elastane woven fabric. The pull-on trousers extend from the waist to the ankles and feature a wide waistband and hemmed leg openings.
According to CBP laboratory analysis, the sample of style W04 was determined to be of woven construction and 85.5% polyester, 14.5% elastomeric fiber in content.
In your letter, you suggest classification of styles M20, W04, W09, and M05 as body supporting garments under subheading 6212.90.00, which provides for “Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted: Other.” We disagree with your proposed classification for styles M05, W09 and W04.
You indicate that all four items are graduated compression garments that have been manufactured using a patented woven fabric with a four-way stretch incorporating elastic fibers and garment technology that offer long-term body and muscle support for both ambulatory and non-ambulatory activities. You indicate that the graduated mild compression for the garments is in the range of < 15mmHg. You state the garments will be marketed for their muscle support and recovery benefits. You state that they are designed to: sculpt the body; provide muscle support; promote circulation; lower the risk of injury due to insulating properties; ease muscle pain, cramps and fatigue; micro massage the skin; and reduce negative effects of swelling and muscle oscillation. The marketing materials that you have submitted indicate the garments are referred to as compression wear.
We do not believe that styles M05, W09, and W04 offer enough compression, a tight enough fit or enough support throughout to be classified under heading 6212, HTSUS, as body supporting garments. We believe that these are primarily outerwear garments that offer light compression or support as a secondary feature. Since support is not the paramount function of the garments, we do not find heading 6212 of the HTSUS to be applicable.
The applicable subheading for style M20 will be 6212.90.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted: Other: Of man-made fibers or man-made fibers and rubber or plastics. The rate of duty will be 6.6% percent ad valorem.
The applicable subheading for style M05 will be 6203.42.4516, HTSUS, which provides for: Men’s or boys’ suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Trousers, bib and brace overalls, breeches and shorts: Of cotton: Other: Other: Other: Other: Men’s trousers and breeches: Other. The rate of duty will be 16.6 percent ad valorem.
The applicable subheading for style W09 will be 6204.62.8011, HTSUS, which provides for Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Trousers, bib and brace overalls, breeches and shorts: Of cotton: Other: Other: Other: Other: Other: Women’s trousers and breeches: Blue denim. The duty rate will be 16.6 percent ad valorem.
The applicable subheading for style W04 will be 6204.63.9010, HTSUS, which provides for Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other: Other: Other: Other: Trousers and breeches: Women’s. The duty rate will be 28.6 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6212.90.0030, 6203.42.4516, 6204.63.9010, 6204.63.9010, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty.? At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6212.90.0030, 6203.42.4516, 6204.63.9010, 6204.63.9010, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.? For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
Styles M05 and W09 are not marked with acceptable country of origin marking in satisfaction of the marking requirements of 19 U.S.C. 1304 and 19 CFR Part 134. Specifically, the label indicating the country of origin is sewn into the upper left side seam of the garment in such a manner that the printing is oriented sideways to the reader. The country of origin marking is on the underside of this label, so that a potential purchaser would need to turn it over in order to read it.
The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, 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 its container) will permit, in such a manner as to indicate to the ultimate purchaser in the United States the English name of the country of origin of the article. As provided in section 134.41(b), Customs Regulations (19 CFR 134.41 (b)), country of origin marking is considered conspicuous if the ultimate purchaser in the United States is able to find the marking easily and read it without strain. In Treasury Decision (T.D.) 71-264(3), Customs ruled that trousers, slacks, jeans, and similar items must be marked by means of a permanent label affixed in a conspicuous location on the garment, such as the inside of the waistband.
Finally, we note that the submitted samples for styles M20, M05, and W09 are not properly marked with their fiber content. To ensure compliance with the Textile Fiber Products Identification Act (15 U.S.C. 70), which is applicable to textile products, we suggest that you contact the Federal Trade Commission (FTC) for information regarding guidelines for the use of the proposed hangtags and labels. Customs does not issue rulings or decisions interpreting FTC guidelines. The address and website of the FTC follow: Federal Trade Commission, 600 Pennsylvania Avenue, N.W., Washington, D.C., 20580 and 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 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, please contact National Import Specialist Karen Sikorski at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division