CLA-2-61:OT:RR:NC:WA:356
Mr. Fabian Viera
Viertillo llc
6158 S. Pulaski Rd.
Chicago, Il 60629
RE: The tariff classification of men’s and boys’ knit jackets and pants from Vietnam.
Dear Mr. Viera:
In your letter dated September 28, 2010, you requested a tariff classification ruling. As requested, your sample will be returned.
Style 4473 is a men’s jacket constructed from 100% polyester, finely knit tricot fabric that is brushed on the inside surface. The jacket has a self-fabric stand-up collar; a full front opening with a zippered closure; long sleeves with rib knit cuffs; zippered pockets below the waist; a heat seal logo on the left chest; a half-moon sweat patch at the inside rear neckline; reverse fabric strips on each sleeve; and a rib knit bottom. The same garment will be imported for boys as Style 71010.
Style 7107 is a pair of men’s pants constructed from 100% polyester, finely knit tricot fabric that is brushed on the inside surface. Style 7107 has a tunnel elastic waistband with an inside drawstring; side entry pockets; reverse fabric strips on the side of each leg; a heat seal logo on the upper left leg; a zippered welt pocket on the right back panel; ankle zippers; and rib knit cuffs at the leg openings. The same garment will be imported for boys as Style 7109.
The applicable subheading for Style 4473 will be 6101.30.2010, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers, and similar articles, knitted or crocheted: other than those of heading 6103: of man-made fibers: other: other: men’s. The rate of duty is 28.2% ad valorem.
The applicable subheading for Style 71010 will be 6101.30.2020, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers, and similar articles, knitted or crocheted: other than those of heading 6103: of man-made fibers: other: other: boys’. The rate of duty is 28.2% ad valorem.
The applicable subheading for Style 7107 will be 6103.43.1520, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’… trousers, …breeches and shorts (other than swimwear), knitted or crocheted: of synthetic fibers: trousers, breeches and shorts: other: trousers: men’s. The rate of duty is 28.2% ad valorem.
The applicable subheading for Style 7109 will be 6103.43.1540, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’… trousers, …breeches and shorts (other than swimwear), knitted or crocheted: of synthetic fibers: trousers, breeches and shorts: other: trousers: boys’: other. The rate of duty is 28.2% ad valorem.
The jackets have a woven fabric brand label sewn into the center rear neckline and a second label sewn behind the brand label stating, “Made in Vietnam,” in black, plain block letters on a white background. The pants have a brand label sewn to the center rear waistband but do not have a country of origin label.
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 U.S. 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 U.S. is able to find the marking easily and read it without strain. Section 134.1(d), Customs Regulations (19 CFR 134.1(d)) defines the “ultimate purchaser” generally as the last person in the United States who will receive the article in the form in which it is imported.
In 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., mid-way 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 country of origin label on the jacket is located behind the brand label and is not visible unless the brand label is turned over. The placement of the country of origin label behind the brand label is not a conspicuous location for country of origin marking purposes and does not constitute an acceptable country of origin marking in satisfaction of the marking requirements of 19 U.S.C. 1304 and 19 CFR Part 134.
In T. D. 54640(6), Customs determined that trousers, slacks, jeans and similar wearing apparel must be marked by means of a permanent label affixed in a conspicuous location on the garment, such as the inside center rear waistband. In the instant situation, the pants do not have a country of origin label and must also be marked with a permanent, legible and conspicuous label stating “Made in Vietnam.”
Regarding other labeling requirements, we suggest you contact the Federal Trade Commission, Division of Enforcement, 600 Pennsylvania Avenue, N.W., Washington, DC 20580 for advice concerning their requirements, including the RN (registration) number, fiber content, and washing instructions.
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 this ruling letter 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 this ruling, contact National Import Specialist Mary Ryan at 646-733-3271.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division