CLA-2-62:OT:RR:NC:N3:356
Ms. Kimberly M. Grizzard
Unique Logistics International ATL LLC
2727 Paces Ferry Road, Building 1, Suite 1
Atlanta, GA 30339
RE: The tariff classification of a men’s high visibility shirt from China
Dear Ms. Grizzard:
In your letter dated October 3, 2018, you requested a tariff classification ruling on two men’s garments on behalf of your client, Reflective Apparel Factory, Inc.
This ruling is part of a split ruling request. The other portion of the request was assigned number N300961, and the item under consideration in that request, Style VEA-jacket, has been forwarded to the Customs and Border Protection laboratory for analysis. This letter addresses only the shirt. Your submitted sample of this garment will be returned.
Style VEA 350 “High Visibility Shirt” is a men’s shirt that you state is constructed from 70% polyester, 30% cotton, woven fabric. VEA 350 features a contrasting color spread collar; a left-over-right, full front opening with seven button closures; long, vented sleeves with contrasting color, self-fabric cuffs and two adjustable button closures on each cuff; two patch pockets with a one-button closure on the chest; mesh knit inserts at the underarms; a self-fabric rear yoke with a mesh knit lining; and a straight, hemmed bottom. The lower front panels and the lower sleeves are of a contrasting color. Two 2½-wide, sewn-on strips of Scotchlite™ reflective tape encircle the body of the garment, and one additional sewn-on strip encircles each sleeve.
You have suggested classification of Style VEA 350 under subheading 6211.33.9040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Track suits, ski-suits and swimwear; other garments: Other garments, men's or boys': Of man-made fibers: Other: Shirts excluded from heading 6205. We disagree with your suggestion. The subject garment has no features that preclude its classification in heading 6205, HTSUS.
Consequently, the applicable subheading for Style VEA 350 will be 6205.30.2070, HTSUS, which provides for: Men’s or boys’ shirts: Of man-made fibers: Other: Other: Other: Other: Men’s. The rate of duty will be 29.1¢/kg + 25.9 percent ad valorem.
We note that the submitted sample is not properly marked with its country of origin in satisfaction of the marking requirements set out in 19 U.S.C. 1304 and 19 CFR Part 134. Specifically, the garment has a “Visibility Enhanced Apparel” brand, folded fabric label sewn into the center of the rear neckline. Below these words are the letters “SM,” which indicate the size of the garment. Both the brand name and the size information are on the outer surface of the label and would be clearly visible to an ultimate purchaser. Country of origin information is included on the underside of the label, and is not visible unless the label is turned over.
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 United States 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 United States is able to find the marking easily and read it without strain.
In Treasury Decision (T.D.) 54640(6), Customs determined that country of origin marking appearing on the inside center of the neck of shirts, blouses, coats, sweaters, etc., midway between the shoulder seams or in that immediate area, is conspicuous within the meaning of 19 U.S.C. 1304.
In the instant situation, the placement of the country of origin information on the underside of the label is not conspicuous and does not constitute acceptable country of origin marking in satisfaction of the marking requirements of 19 U.S.C. 1304 and 19 CFR Part 134.
In addition, the submitted sample contains conflicting fiber content information. Specifically, the underside of the neckline label states “100% polyester,” while a second label sewn into the lower left side seam states “70% polyester 30% cotton shell.” Textile fiber products imported into the United States must be labeled in accordance with the Textile Fiber Products Identification Act (15 U.S.C. 70 through 70k) and the rules promulgated thereunder by the Federal Trade Commission. To ensure compliance with this Act, we suggest you contact the Federal Trade Commission, 600 Pennsylvania Avenue, N.W., Washington, D.C. 20580. Information may also be obtained at the Federal Trade Commission website, www.ftc.gov.
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