CLA-2-61:OT:RR:NC:N3:356
Ms. Laurie Lewis
Fifth & Pacific Companies
5901 West Side Avenue
North Bergen, NJ 07047
RE: The tariff classification of men’s knit and woven garments from India.
Dear Ms. Lewis:
In your letter dated May 17, 2013, you requested a tariff classification ruling. As requested, your samples are being returned.
Set #1 is a pair of men’s boxed pajamas consisting of a coordinating knit top and a pair of woven bottoms. The top is constructed from 60% cotton, 40% polyester, finely knit fabric and has a rib knit crew neckline; short, hemmed sleeves; a screen print on the front panel; and a straight, hemmed bottom. The bottoms are constructed from 55% cotton, 45% rayon, yarn dyed, woven plaid fabric and have a tunnel elastic waistband with an outside drawstring; an open, unsecured fly with no means of closure; side seam pockets; and hemmed legs.
The garments are folded together and boxed as a set and will be imported and sold at retail in a cardboard box that is secured with a twill ribbon. The front of the box reads “Lucky Brand California Original Sleepwear Set, One T-Shirt/ One Drawstring Pant.” The sides of the box read “Lucky You, Sleepwear Set, One T-Shirt/ One Drawstring Pant.” The underside of the box reads “Lucky Brand California Original Sleepwear Set” and shows a sketch of the top and the bottom, as well as the size chart of the garments, the country of origin, the fiber content, the RN number, and the washing instructions.
Set #2 is a men’s boxed two piece set consisting of an upper body garment and a pair of woven boxer underwear shorts. The upper body garment is a pullover that is constructed from 60% cotton, 40% polyester, finely knit slub jersey fabric. The garment features a self-fabric crew neckline; short, hemmed sleeves; a screen print design on the front panel and on the left sleeve; and a straight, hemmed bottom. The boxer underwear shorts are constructed of 100% cotton woven fabric and feature a fabric covered elasticized waistband; an open fly with no means of closure; and hemmed leg openings.
The garments are folded together and boxed as a set and will be imported and sold at retail in a cardboard box that is secured with a twill ribbon. The front of the box reads “Lucky Brand California Original T-Shirt and Boxer Set.” The sides of the box read “Lucky You T-Shirt and Boxer Set.” The underside of the box reads “Lucky Brand California Original T-Shirt and Boxer Set” and shows a sketch of the top and the bottom, as well as the size chart of the garments, the country of origin, the fiber content, the RN number, and the washing instructions.
Following General Rule of Interpretation 3 (c), the applicable subheading for Set #1 will be 6207.21.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Men’s or boys’ singlets and other undershirts, underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles: Nightshirts and pajamas: Of cotton: With two or more colors in the warp and/or the filling: Men’s. The rate of duty will be 8.9% ad valorem.
Although your correspondence refers to the items in Set #2 as sleepwear, the wording on the box does not identify the contents as sleepwear. As such, they are not classifiable as sleepwear, which is limited to garments that are designed for wear only to bed for sleeping.
Section XI, Note 14 states that “Unless the context otherwise requires, textile garments of different headings are to be classified in their own headings even if put up in sets for retail sale.”
Consequently, the applicable subheading for the pullover of Set #2 will be 6110.20.2069, HTSUS, which provides for: Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other: Other: Other: Men’s or boys’: Other. The rate of duty will be 16.5% ad valorem.
The applicable subheading for the boxer underwear shorts of Set #2 will be 6207.11.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Men’s or boys’ underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles: Underpants and briefs: Of cotton. The duty rate will be 6.1% 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 http://www.usitc.gov/tata/hts/.
We note that the boxer underwear short has a marking label showing the country of origin on the back of the label. This marking is not an 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 pajama pant, the boxer short and the cardboard boxes state the names of localities other than the name of the country of origin of the good.
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. Since the garments are intended for retail sale, the retail customer is considered the ultimate purchaser for the purpose of country of origin marking.
Section 134.46, Customs Regulations (19 CFR 134.46), deals with cases in which the words "United States," or "American," the letters "U.S.A.," any variation of such words or letters, or the name of any city or locality in the United States, or the name of any foreign country or locality other than the country or locality in which the article was manufactured or produced, appears on an imported article or its container, and those words, letters or names may mislead or deceive the ultimate purchaser as to the actual country of origin. In such a case, there shall appear, legibly and permanently, in close proximity to such words, letters, or name, and in at least a comparable size, the name of the country of origin preceded by "Made in," Product of," or other words of similar meaning.
In order to satisfy the close proximity requirement, the country of origin marking must generally appear on the same side or surface in which the name of locality other than the actual country appears.
Section 134.47, Customs Regulations (19 CFR 134.47), provides that when the name of a place other than the country of origin appears as part of a trademark or trade name, the name of the actual country of origin must appear in close proximity to the place name “or in some other conspicuous location”. Whether the country of origin appears “in close proximity” or in some other conspicuous place, the name of the country of origin must be preceded by “Made in,” “Product of,” or words of similar meaning.
Please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements. Information can also be found at the FTC website www.ftc.gov (click on "For Business" and then on "Textile, Wool, Fur").
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,
Thomas J. Russo
Director,
National Commodity
Specialist Division