CLA-2-63 OT:RR:NC:N3:353
Mr. Justin Carter
VFFSCM, Inc.
1209 Orange Street
Wilmington, DE 19801
RE: The tariff classification of used clothing from various countries.
Dear Mr. Carter:
In your letter dated November 26, 2012, you requested a tariff classification ruling.
You have not submitted samples or photographs, but have indicated in your ruling request that VFFSCM, Inc. will purchase “good quality” used clothing from clothing recyclers, mainly in India. You state that the garments will be shipped primarily from the United States to a free zone in India. In India, the garments will be sorted and individually packaged, with each package labeled with a unique SKU number. These individual packages will then be placed in 25 pound boxes, with each box assigned a unique SKU number. The merchandise will be sold to individuals via an e-commerce site in the United States.
Heading 6309, HTSUS, provides for worn clothing and other worn textile articles. Both legal note 3 to chapter 63, HTSUS, and the Explanatory Notes to the Harmonized Commodity Description and Coding System (EN) to heading 6309, HTSUS, explicitly state that for merchandise to qualify in this provision, two criteria must be met:
(A) They must show signs of appreciable wear, whether or not they require cleaning or repair before use.
New articles with faults in weaving, dyeing, etc., and shop-soiled articles are excluded from this heading.
(B) They must be presented in bulk (e.g., in railway goods wagons) or in bales, sacks or similar bulk packings, or in bundles tied together without external wrapping, or packed roughly in crates.
These articles are normally traded in large consignments, usually for resale, and are less carefully packed than is generally the case with new articles.
Headquarters Ruling HQ 960577 dated August 7, 1988 presented a detailed discussion of the term “appreciable wear” as it appears in the above-cited EN. The term “appreciable wear” is descriptive of a garment or other article whose appearance has noticeably changed from its original/new/unused stage. This change in appearance must be the result of the various naturally occurring stages to which a fabric succumbs as a result of continuous use. The simple fact that a garment is old or out of style will not make it “worn” for tariff purposes. Neither will the fact that the article needs some cleaning or repair before it can be used.
You indicate in your letter that “this request relates to the importation of individually packaged items of good quality used clothing.” As such, the subject merchandise does not meet either of the requirements necessary for classification under tariff subheading 6309.00.0010, HTSUS.
The merchandise not showing signs of appreciable wear must be classified in the appropriate classifications in chapters 61 and 62. Accordingly, if the goods cannot be segregated, the commingled garments would be subject to the appropriate provisions of HTS Chapter 61 or 62 for which the highest rate of duty applies.
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 Kimberly Praino at (646) 733-3053.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division