CLA-2-62:OT:RR:NC:N3:356
Ms. Shannon Dillinger
UWL, Inc.
1340 Depot Street, Suite 200 Rocky River, OH 44116
RE: The tariff classification of a men’s shirt from Kenya
Dear Ms. Dillinger:
In your letter dated July 14, 2023, you requested a tariff classification ruling on behalf of your client, Mahco, Inc. Your sample will be retained in our office for training purposes.
Style PH10136 is a men’s shirt constructed of both knit and woven fabrics. The majority of the front of the garment, the majority of the outer sleeves, and the back yoke are constructed of 87% nylon and 13% spandex woven fabric. The hood, the undersleeves, the remainder of the outer sleeves, and the back panel (the sides of which wrap around to the front of the garment) are constructed of 100% polyester knit fabric. Style PH10136 features a left-over-right, full front opening with nine snap closures; a hood; long, hemmed sleeves; a vertical pocket on the left chest with a zippered closure; an elasticized loop and a small logo label stitched into the seam above the pocket; a back yoke; logos on the lower right front panel and the back panel beneath the yoke; and a straight, hemmed bottom.
As noted above, Style PH10136 is constructed of two different fabrics. Such garments are considered composite goods, with the classification determined by the material that imparts their essential character. General Rules of Interpretation (GRI) 3(b), Harmonized Tariff Schedule of the United States (HTSUS), noted.
Neither the knit fabric nor the woven fabric exceeds 60% of the garment’s visible surface area. Moreover, neither fabric imparts the essential character of the garment. Therefore, Style PH10136 will be classified in accordance with GRI 3(c), under the heading that occurs last in numerical order in the HTSUS.
The applicable subheading for Style PH10136 will be 6205.30.2073, HTSUS, which provides for: Men’s or boys’ shirts: Other: Other: Other: Other: Men’s: Other. The rate of duty will be 29.1 cents per kg + 29.9 percent ad valorem.
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 at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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 Maryalice Nowak at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division