CLA-2-62:OT:RR:NC:N3:356
Mr. Brian Tibbetts
CAP Worldwide, Inc.
4140 Jackson Street Denver, CO 80216
RE: The tariff classification of men's upper body garments from Vietnam
Dear Mr. Tibbetts:
In your letter dated May 20, 2024, you requested a tariff classification ruling on behalf of your client, Werx Design. Your submitted samples will be returned as requested.
The submitted sample, Style 23FWL1 Foothills Flannel, is a men's shirt constructed from 100% polyester twill fabric. The garment features a self-fabric spread collar; a left-over-right, full front opening with eight snap closures; long, vented sleeves with two snaps on each cuff and one snap on each placket; vertical pockets on the right and left chest, each with a zippered closure concealed by a placket; brand and size labels sewn below the rear neckline; a left side seam pocket below the waist with a zippered closure; and a curved, hemmed bottom.
The submitted sample, Style 23SSL2 Old Town Button Down, is a men's shirt constructed from 100% polyester woven fabric. The garment features a self-fabric spread collar; a left-over-right, a full front opening with seven snap closures concealed by a placket; short, hemmed sleeves; a vertical pocket on the left chest with a zippered closure concealed by a placket; a back yoke with a mesh lining; a center back pleat beneath the yoke; brand and size labels sewn below the rear neckline; a right side seam pocket below the waist with a zippered closure; and a straight, hemmed bottom with side slits and a slightly longer back panel.
The applicable subheading for Styles 23FWLl and 23SSL2 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.
Styles 23FWL1 and 23SSL2 are not properly marked with their country of origin. Specifically, a paper sticker identifying the country of origin is affixed to the back surface of a hang tag that is looped, with string, through the size label sewn below the neckline of each garment. The hang tag hangs approximately 7 inches below the neckline of each garment.
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.
Finally, Styles 23FWL1 and 23SSL2 are not marked with their fiber content. 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/.
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