CLA-2-62:OT:RR:NC:N3:356
Mr. Steven Kim
Macy’s Merchandising Group
11 Penn Plaza
New York, NY 10001
RE: The tariff classification of a men’s woven upper body garment from China
Dear Mr. Kim:
In your letter dated May 8, 2017, you requested a tariff classification ruling. As requested, your sample will be returned.
The submitted sample, Style #INC437D7, is a men’s upper body garment constructed from 100% polyester, woven fabric. Plastic sequins have been sewn to the outer surface of this base fabric and completely obscure the underlying fabric. Style #INC437D7 features a rib knit baseball collar; a full front opening with a zippered closure; long sleeves with rib knit cuffs; two vertical pockets with zippered closures below the waist; a hanger loop at the inside rear neckline; a welt pocket on the inner left front panel; and a rib knit bottom. The body and sleeves are lined with 100% polyester, woven fabric.
You have asked whether Style #INC437D7 is classifiable under 3926.20.9050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics… articles of apparel and clothing accessories. Please note that since the sequins of this garment have been sewn to the base fabric, the base fabric would be classifiable under heading 5810, HTSUS. Consequently, Style #INC437D7 is not considered a plastic garment and cannot be classified under heading 3926, HTSUS.
The applicable subheading for Style #INC437D7 will be 6211.33.9058, HTSUS, which provides for track suits, ski-suits and swimwear; other garments: other garments, men’s or boys’: of man-made fibers: jackets and jacket-type garments excluded from heading 6201. The rate of duty will be 16% 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 the World Wide Web at https://hts.usitc.gov/current.
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 Maryalice Nowak at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division