CLA-2-61:OT:RR:NC:N3:357
Ms. Kim Shultz
Dick’s Sporting Goods
345 Court Street
Corapolis, PA 15108
RE: The tariff classification of wearing apparel from China and Vietnam
Dear Ms. Shultz:
In your letter dated September 20, 2013, you requested a tariff classification ruling. As requested, the samples will be returned to you.
You have submitted four samples. Style WGH37044 is described as women’s rain skort. The item is constructed of 100% polyester knit fabric with a visible polyurethane coating on the inner surface. The garment is essentially a skirt permanently sewn on to a pair of knitted polyester shorts. The garment features a waistband, back zipper, two side-slash pockets, one back buttoned pocket and small side vents.
Style MGA34023 is described as men’s polyester rain shorts. The item is constructed of 100% polyester knit fabric with a visible polyurethane coating on the inner surface. The garment features a flat waistband with six belt loops, a fly front opening with a zippered closure, a button the waistband, two side-slash pockets, two rear pockets, one with a buttoned closure and hemmed leg openings.
Styles WGH37044 and MGA34023 were described as woven and classified by you under 6210 Harmonized Tariff Schedule of the United States (HTSUS). As per our telephone call on September 26, 2013, both garments are of knit construction, are visibly coated on the inner surface and properly classified under 6113.
Style MGA36037 is a men’s vest constructed from a bonded fabric consisting of inner and outer layers of 100% polyester, flat knit interlock fabric. The bonding material is not visible in cross section. The outer surface of the fabric measures 53 stitches per 2 centimeters counted in the horizontal direction. The garment is sleeveless and features a self-fabric stand-up collar, a partial front opening with a zipper closure, oversized armholes, and a self-fabric banded bottom.
Style MGA16027 is a men’s pullover garment constructed from a bonded fabric consisting of inner and outer layers of 100% polyester, flat knit interlock fabric. The bonding material is not visible in cross section. The outer surface of the fabric measures 53 stitches per 2 centimeters counted in the horizontal direction. Style MGA16027 features a self-fabric stand-up collar, a partial front opening with a zipper closure, long hemmed sleeves, and a hemmed bottom.
Although you state that Styles MGA36037 and MGA16027 have a polyurethane lamination on the outer side of the fabric for water resistance, the polyurethane lamination is not visible to the naked eye and, consequently, the fabric is not classifiable in heading 5903, HTSUS. Classification in heading 6113, HTSUS, is, therefore, precluded. In addition, because the fabric is of knit construction, classification as a water resistant garment is not available.
The applicable subheading for Style WGH37044 will be 6113.00.9086, Harmonized Tariff Schedule of the United States (HTSUS), which provides for garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: other, other: other: women’s or girls’. The rate of duty will be 7.1 percent ad valorem.
The applicable subheading for MGA34023 will be 6113.00.9044, HTSUS, which provides for garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: other, trousers, breeches and shorts: other: men’s or boys’. The rate of duty will be 7.1 percent ad valorem.
The applicable subheading for Style MGA36037 will be 6110.30.3030, HTSUS, which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: vests, other than sweater vests: men’s or boys’. The rate of duty will be 32% ad valorem.
The applicable subheading for Style MGA16027 will be 6110.30.3053, HTSUS, which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: other: men’s or boys’: other. The rate of duty will be 32% 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 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 Nina Rohan at (646) 733-3047.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division