CLA-2-61:OT:RR:NC:WA:356
Mr. Robert Pineda
TRLA Group, Inc.
490 Cloverleaf Drive
Baldwin Park, CA 91706
RE: The tariff classification of men’s knit shirts from Vietnam.
Dear Mr. Pineda:
In your letter dated October 6, 2008, you requested a tariff classification ruling. As requested, your samples will be returned.
Style AM3500 is a men’s shirt constructed from 60% cotton, 37% polyester, 3% spandex, jersey knit fabric that measures 13 stitches per linear centimeter counted in the horizontal direction and 33 stitches per linear centimeter counted in the vertical direction. Style AM3500 has a rib knit spread collar; a partial front opening with two button closures; short, hemmed sleeves; a small embroidered logo on the right sleeve; and a straight, hemmed bottom with side slits and a tail.
Style CX16699 is a men’s shirt constructed from 100% polyester, finely knit fabric that measures 17 stitches per linear centimeter counted in the horizontal direction and 18 stitches per linear centimeter counted in the vertical direction. Style CX16699 has a rib knit spread collar; a partial front opening with two button closures; short, hemmed sleeves; a half-moon at the rear neckline; a small label in the lower left side seam; small reflective heat seals on the lower left front panel and on the upper back panel; and a straight, hemmed bottom with side slits.
Style CX16857 is a men’s shirt constructed from 100% polyester, finely knit fabric that measures 17 stitches per linear centimeter counted in the horizontal direction and 18 stitches per linear centimeter counted in the vertical direction. Style CX16857 has a rib knit spread collar; a partial front opening with a zipper closure; long sleeves with rib knit cuffs; a half-moon at the rear neckline; a small label in the lower left side seam; small reflective heat seals on the lower left front panel and on the upper back panel; contrasting color piping at the rear yoke, front shoulder seams and along each sleeve; and a straight, hemmed bottom with side slits.
The applicable subheading for Style AM3500 will be 6105.10.0010, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: men’s or boys’ shirts: knitted or crocheted: of cotton: men’s. The duty rate is 19.5% ad valorem.
The applicable subheading for Styles CX16699 and CX16857 will be 6105.20.2010, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: men’s or boys’ shirts: of man-made fibers: other: men’s. The rate of duty is 32% ad valorem.
Style AM3500 falls within textile category designation 338. Styles CX16699 and CX16857 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.
We note that the submitted samples have a brand label affixed to the center rear neckline and a woven fabric country of origin label sewn into the rear neckline approximately one to one and one-half inches to the right of the brand label. The country of origin label shows the size of the garment and the country of origin, “Made in Vietnam,” in contrasting color, plain block letters.
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. Section 134.1(d), Customs Regulations (19 CFR 134.1(d)) defines the “ultimate purchaser” generally as the last person in the United States who will receive the article in the form in which it is imported. Since the shirts are intended for retail sale, the retail customer is considered the ultimate purchaser for the purpose of country of origin marking.
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.
For Styles AM3500, CX16699 and CX16857, the country of origin label is placed significantly to the right of the centrally located brand label and is completely obscured by the collar when the garment is displayed for retail sale, whether on a hanger or folded flat. As the origin label is not readily visible to the ultimate purchaser, the placement of the country of origin label on the imported shirt 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. Note Headquarters Ruling Letter, HQ 734476 of February 19, 1992, involving a similar label location.
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