CLA-2-61:OT:RR:NC:N3 348
Casey Wehner
Adidas Group, Inc.
5055 N Greeley Ave. Portland, OR 97217
RE: The tariff classification of garments from Vietnam
Dear Ms. Wehner:
In your letter dated June 26, 2024, you requested a tariff classification ruling. The samples will be returned as requested.
The submitted sample, style F2425M634, is a men’s cut and sewn pullover constructed from 56% cotton, 40% polyester, and 4% elastane double-knit fabric. Style F425M634 features a self-fabric hood with a drawstring; long sleeves with rib knit cuffs; an embroidered logo on the center chest; two woven pockets with vertical zippered closures on the front panel below the waist; and a rib knit bottom band. There is a woven overlay on the center hood and three woven overlay stripes extending along each shoulder and sleeve from the neckline to the cuff.
The submitted sample, style S25AFY203P, is a unisex football pant. The garment is constructed of 92% polyamide, 8% elastane knit fabric. The pant extends to just below the knee and features a heavy-duty elastic waistband through which a drawstring is threaded, four large inside pockets where protective pads can be inserted, and tunnel elastic leg openings. The items are designed for use while playing football and will only be worn while participating in the sport.
The applicable subheading for style F2425M634 will be 6110.30.3053, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other: Other: Other: Men’s or boys’: Other. The rate of duty will be 16.5 percent ad valorem.
The applicable subheading for style S25AFY203P will be 6114.30.3070, HTSUS, which provides for: Other garments, knitted or crocheted: Of man-made fibers: Other, Other: Women’s or girls’. The rate of duty will be 14.9 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/.
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 Rosemarie Hayward at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division