CLA-2-61:OT:RR:NC:N3:356
Ms. Jeanne Wade
5.11 Inc.
4300 Spyres Way
Modesto, CA 95356
RE: The tariff classification of men’s and ladies knit wearing apparel from China.
Dear Ms. Wade:
In your letter dated May 14, 2015, you requested a tariff classification ruling. As requested, your samples will be returned.
The submitted sample, Style 40248 “5.11 Undergear Men’s Sleeveless Holster Shirt,” is a men’s finely knit pullover garment. The garment is sleeveless and has a U-shaped front neckline; a high rear neckline that does not fall below the nape of the neck; self- fabric capping at the neckline and armholes; two side-entry pockets on the chest with hook and loop closures; and a straight, hemmed bottom. The garment is designed to be worn by itself or under a shirt for necessary items that one wishes to conceal or to carry securely close to the body.
The major portion of the front and back panels are constructed from 80% polyester, 20% spandex, finely knit fabric that measures 46 stitches per two centimeters counted in the horizontal direction. Inserts of 100% polyester, tricot knit fabric extend around the armholes and over the shoulders on the front and back panels. There is a mesh knit insert located at the center of the back panel. The front panel insert is of two ply construction and forms the chest pockets. Lightweight foam on the pocket underside strengthens the pocket and prevents bodily moisture from affecting the pocket contents.
Although you suggest classification under HTSUS 6109.90.8010, the garment is not considered an undergarment because of the pockets and the pieced insert construction. The most specific classification for this garment is as a pullover in HTS 6110.
Style 30014 is a woman’s upper body garment constructed from 80% polyester and 20% spandex knit fabric. The tight-fitting garment is designed to be worn to carry a handgun and features two under-arm pockets with Velcro closures, a U-shaped front neckline, adjustable shoulder straps measuring less than 2 ½ inches in width, and a hemmed bottom. The back of the garment is cut straight across from side seam to side seam, leaving the shoulders and the upper back bare. The garment extends below the waist.
Style 30013 is a woman’s sleeveless pullover constructed from different types of fabric. The major portion of the front and back panels are constructed from 80% polyester and 20% spandex jersey knit fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters counted in the direction that the stitches were formed. The upper front chest has inserts of 100% polyester tricot knit fabric in a contrasting color, and spacer foam covered with 90% polyester 10% spandex which form outside holster pockets with hook and loop closures. The inside of the holster pocket is covered with a 100% nylon loop knit fabric and the back of the holster pocket is covered with 100% polyester tricot knit fabric. The bottom of the front holster pockets (3 x 3 triangular patches) are constructed from 65% polyester 35% cotton twill fabric. The upper/side back inserts are constructed from 100% polyester tricot knit fabric in a contrasting color and the center back has an insert of 77% polyester 23% spandex mesh knit fabric in a contrasting color.
The garment features a self-fabric banded u-shape front neckline, a self-fabric banded high rear neckline, and a straight hemmed bottom.
The applicable subheading for Style 40248 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 man-made fibers: other: other: other: other: men’s or boys’: other. The rate of duty is 32% ad valorem.
The applicable subheading for Style 30014 will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other garments, knitted or crocheted: Of man-made fibers: Tops: Women’s. The duty rate will be 28.2% ad valorem.
The applicable subheading for Style 30013 will be 6110.30.3059, 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 (con.): Other (con.): Other (con.): Other: Other: Women’s or girls’: Other. The rate of duty will be 32 percent ad valorem.
Style 30013 is not marked with the country of origin. Section 134.11 of the Customs Regulations (19 C.F.R. 134.11) provides in part:
Unless excepted by law...every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such a manner as to indicate to an ultimate purchaser in the U.S. the English name of the country of origin of the article, at the time of importation into the Customs territory of the U.S.
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 the 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 Rosemarie Hayward via e-mail at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division