CLA-2-62:OT:RR:NC:N3:356
Ms. Maria Gomez
Bob Barker Company, Inc.
7925 Purfoy Road Fuquay-Varina, NC 27526
RE: The tariff classification of men’s inmate garments from Mexico and El Salvador
Dear Ms. Gomez:
In your letter dated September 19, 2023, you requested a tariff classification ruling. Your submitted samples will be retained in our office.
Style TOS-S is an upper body garment constructed of 65% polyester and 35% cotton woven fabric. Style TOS-S features a curved, V-shaped neckline with capping; short, hemmed, raglan sleeves; a patch pocket on the left chest; and a straight, hemmed bottom.
Style TOT-S a pair of trousers constructed from 65% polyester ad 35% cotton woven fabric. Style TOT-S features a fully elasticized waistband; a mock fly; and hemmed leg openings.
You describe Styles TOS-S and TOT-S as “gender neutral,” and further state that the size specifications of Style TOS-S have been modified to accommodate both sexes. However, the sizing of the submitted samples, each of which is identified as a size medium, is more consistent with men’s garments.
Consequently, the applicable subheading for Style TOS-S will be 6211.33.9044, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Track suits, ski-suits, and swimwear; Other garments: Other garments, men’s or boys’: Of man-made fibers: Other: Shirts excluded from heading 6205: Other. The duty rate will be 16 percent ad valorem.
The applicable subheading for Style TOT-S will be 6203.43.9011, 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, breeches and shorts: Of synthetic fibers: Other: Other: Other: Other: Other: Other: Trousers and breeches: Men’s: Other. The duty rate will be 27.9 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.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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