CLA-2-61:OT:RR:NC:N3:354
Mr. Mike Packard
Pearl Izumi USA, Inc.
101 S. Taylor Ave.
Louisville, CO 80027
RE: The tariff classification of base layers from Vietnam.
Dear Mr. Packard:
In your letter dated August 25, 2014, you requested a tariff classification ruling.
You state that all samples submitted will be marketed as cycling base layers. They are all constructed of knit fabric and over 50% by weight of wool. The samples will be returned under separate cover.
The sample submitted, which you state is style 14121515, is a man’s short sleeve base layer and has a front body and back sleeves which you state will be constructed from 86% merino wool, 14% nylon, a back body and front sleeves constructed from 62% polyester, 38% merino wool and a piece inserted in the back of the arm constructed from 80% polyester, 20% elastane knit fabric.
The sample submitted, which you state is style 14121516, is a man’s long sleeve base layer and has a front body and back sleeves which you state will be constructed from 86% merino wool, 14% nylon, a back body and front sleeves constructed from 62% polyester, 38% merino wool and a piece inserted in the sleeve constructed from 80% polyester, 20% elastane knit fabric.
The sample submitted, which you state is style 14221506, is a woman’s short sleeve base layer and has a front body and back sleeves which you state will be constructed from 86% merino wool, 14% nylon, a back body and front sleeves constructed from 62% polyester, 38% merino wool and a piece inserted in the back of the arm constructed from 80% polyester, 20% elastane knit fabric.
The sample submitted, which you state is style 14221507, is a woman’s long sleeve base layer and has a front body and back sleeves which you state will be constructed from 86% merino wool, 14% nylon, a back body and front sleeves constructed from 62% polyester, 38% merino wool and a piece inserted in the sleeve constructed from 80% polyester, 20% elastane knit fabric.
The applicable subheading for style 14121515 will be 6109.90.8010, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of other textile materials: other: other, men's or boys'. The rate of duty will be 16 percent ad valorem.
The applicable subheading for style 14121516 will be 6109.90.1510, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of wool, with long sleeves, men’s or boys: underwear. The duty rate will be 5.6% ad valorem.
The applicable subheading for style 14221506 will be 6109.90.8020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of other textile materials: Other: Women’s or girl’s: Of wool. The duty rate will be 16% ad valorem.
The applicable subheading for style 14221507 will be 6109.90.1530, HTSUS, which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of wool, with long sleeves, women’s or girls’: underwear. The duty rate will be 5.6% 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 on World Wide Web at http://www.usitc.gov/tata/hts/.
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 K. Lenore Ort at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division