CLA-2-61:OT:RR:NC:N3:356
Mr. Benjamin Pfanner
K. Noah Custom Teamwear
Torfweg 7 Dornbirn Austria
RE: The tariff classification of football jerseys and pants from Thailand
Dear Mr. Pfanner:
In your letter dated December 30, 2023 and additional correspondence received on February 1, 2024, you requested a tariff classification ruling. Your submitted samples will be retained in our office for training purposes.
Item Number FB1057 “FR-X Gamepant” is a pair of men’s football pants. The pants are constructed from 88% polyester and 12% spandex knit fabric. The garment extends to just below the knees. It features a 1.5-inch-wide elastic waistband, large inside pockets at the knees and thighs where protective pads are inserted, and elasticized cuffs. You state that the garment is specifically designed for football.
Item Number FB1061 “Pro-Line Gamepant” is a pair of men’s football pants. The pants are constructed from 50% nylon, 43% polyester, and 7% spandex woven fabric. The garment extends to just below the knees. It features a laced front double D-ring closure, an elasticized waist with belt loops, large inside pockets where protective pads are inserted, and elasticized cuffs. You state that the garment is specifically designed for football.
Item Number FB1015 “FR-X Gamejersey” is a men’s pullover garment constructed from 88% polyester and 12% spandex knit fabric. The garment features a curved V-neckline with a contrasting fabric collar at its side and back portions; short, hemmed sleeves with two overlay stripes on each sleeve; perforations in the fabric of the lower center front and back panels, the middle sides of the front and back panels, and the underarms; and an elasticized bottom with a rubber grip on its inner surface.
Item Number FB1020 “Carbon-Skin Gamejersey” is a men’s pullover garment constructed from 50% nylon, 43% polyester, and 7% spandex woven fabric. The garment features a curved V-neckline with a contrasting fabric collar at its side and back portions, cap sleeves with elasticized cuffs, mesh knit inserts at the lower front and back panels and the upper side panels, and a hemmed bottom with side slits and a curved tail.
Item Numbers FB1057 “FR-X Gamepant” and FB1061 “Pro-Line Gamepant” are recognized as football pants, and have special protective design features for that sport that make them too restrictive for everyday wear. The garments have no practical application as street or casual wear. Although not specifically provided for under a tariff heading, guidance as to their classification is set out in the Explanatory Notes (EN). Heading 6114, Harmonized Tariff Schedule of the United States (HTSUS), covers other knitted or crocheted garments. The EN to heading 6114 states: "The heading includes, inter alia: …. (5) Special articles of apparel used for certain sports or for dancing or gymnastics (e.g., fencing clothing, jockeys’ silks, ballet skirts, leotards).” Heading 6211, HTSUS, covers other woven garments. The EN to heading 6211 states that the EN to heading 6114, HTSUS, which concerns other knitted or crocheted garments, applies, mutatis mutandis, to the articles of heading 6211, HTSUS.
Regarding Item Numbers FB1015 “FR-X Gamejersey” and FB1020 “Carbon-Skin Gamejersey,” in determining if a particular garment is classifiable as a special article of sports apparel classifiable in headings 6114 or 6211, HTSUS, CBP has looked to whether the garment is designed to be worn while engaged in a specific sport as illustrated by its ability to serve a particular function for that sport, such as giving additional protection to the wearer, and its recognized uniqueness to that sport. Finally, and crucially, CBP also looks to whether the garment would be worn only while participating in the sport for which it is designed and would not ordinarily be worn at any other time. These garments contain nothing to distinguish them from general purpose garments or ordinary pullovers. They are not made in a special fashion, nor do they possess any special features to prevent them from being worn at other times. Therefore, the garments are not considered sports clothing classifiable in headings 6114 or 6211, HTSUS.
The applicable subheading for Item Number FB1057 “FR-X Gamepant” will be 6114.30.3060, HTSUS, which provides for: Other garments, knitted or crocheted: Of man-made fibers: Other: Other: Men's or boys'. The duty rate will be 28.2% ad valorem.
The applicable subheading for Item Number FB1061 “Pro-Line Gamepant” will be 6211.33.9061, HTSUS, which provides for: Track suits, ski-suits and swimwear; other garments: Other garments, men’s or boys’: Of man-made fibers: Other: Other. The rate of duty will be 16% ad valorem.
The applicable subheading for Item Number FB1015 “FR-X Gamejersey” will be 6110.30.3053, HTSUS, which provides for: Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Other: Men’s or boys’: Other. The rate of duty will be 32 percent ad valorem.
The applicable subheading for Item Number FB1020 “Carbon-Skin Gamejersey” will be 6211.33.9044, 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 subject garments are not properly marked with their country of origin. Specifically, although you have identified the country of origin of the garments as Thailand, each is marked “Created in Austria.”
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. Further, Treasury Decision (T.D.) 54640(6) (1958) provides, in pertinent part: 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.
Similarly, Treasury Decision (T.D.) 71-264(3) provides, in pertinent part, that “trousers, slacks, jeans, and similar wearing apparel shall be marked to indicate the country of origin by means of a permanent label affixed in a conspicuous location on the garments, such as the inside of the waistband.”
Additionally, 19 CFR 134.46 states, in relevant part:
In any case in which… the name of any foreign country or locality other than the country or locality in which the article was manufactured or produced appear on an imported article or its container, and those… names may mislead or deceive the ultimate purchaser as to the actual country of origin of the article, there shall appear legibly and permanently in close proximity to such… name, and in at least a comparable size, the name of the country of origin preceded by “Made in,” “Product of,” or other words of similar meaning.
In order to satisfy the “close proximity” requirement of 19 CFR 134.46, the country of origin must generally appear on the same side(s) or surface(s) on which the name or locality other than the actual country of origin appears.
Further, any reference to “Austria” on the labels of the subject garments may not be preceded by the words “Created in.” Since “created” may be used as a synonym for “made,” marking the garments with the phrase “Created in Austria” would likely cause confusion for the ultimate purchaser as to the actual country of origin of the garments.
Finally, the subject garments lack fiber content marking. 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 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