CLA-2-61:RR:NC:TA:N3:356
Ms. Margaret H. Ginn
Selmar Apparel LLC / Landau Uniforms
8410 Sandidge Road
Olive Branch, MS 38654
RE: The tariff classification of a man’s knit pullover garment from Mexico.
Dear Ms. Ginn:
In your correspondence dated July 18, 2007 and in subsequent correspondence dated August 1, 2007, you requested a tariff classification ruling. As requested, your sample will be returned.
Style 0725 is a men’s pullover garment constructed from 1 x 1 rib knit fabric that measures 37 stitches per two centimeters counted in the horizontal direction. The garment is cut and sewn and features a self-fabric mock turtleneck collar; short, hemmed sleeves; and a straight, hemmed bottom with side slits.
Style 0725 is said to be constructed from a blend of 50% cotton, 50% polyester fibers. At the time of entry, Customs may verify the actual fiber content of Style 0725. If the fiber content differs from that indicated in your letter, the tariff classification may change from the information indicated below.
Following note 2 (A) of section XI, if no textile material predominates by weight, the garment is classifiable in the heading that occurs last in numerical order among those which equally merit consideration. Consequently, the applicable subheading for Style 0725 would 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 man-made fibers: other: other: other: other: men’s or boy’s: other. The rate of duty is 32% ad valorem.
Style 0725 would fall within textile category designation 638. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries.
Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.
In your attachments, we note that you propose to place the country of origin label in the left shoulder seam, one inch from the neck seam. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the United States shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.
As provided in section 134.41 (b), Customs Regulations (19 CFR 134.41 (b)), the country of origin marking is considered conspicuous if the ultimate purchaser in the U.S. is able to find the marking easily and read it without strain. In T.D. 54640(6), Customs determined that country of origin marking appearing on the inside center of the neck of a shirt, mid-way between the shoulder seams or in that immediate area, is conspicuous within the meaning of 19 U.S.C. 1304.
Thus, the proposed sewn-in country of origin label located in the left shoulder seam is not easily and readily visible to the ultimate purchaser and is not considered to be conspicuous. Therefore, the country of origin label located in the left shoulder seam of the imported garment does not constitute an acceptable country of origin marking in satisfaction of the marking requirements of 19 U.S.C. 1304 and 19 CFR Part 134.
This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist Mary Ryan at 646-733-3271.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division