CLA-2-61:OT:RR:NC:N3:354
Mr. Mark Franklin
Carmichael International Service
20 W. Lincoln Ave, Suite 300
Valley Stream, NY 11580
RE: The tariff classification of garments from China
Dear Mr. Franklin:
In your letter dated March 8, 2016, you requested a tariff classification ruling on behalf of your client, Mission Product Holdings Inc. Three samples were submitted. They will be returned to you under separate cover.
The sample submitted, which you state is SKU 140090, “Baselayer Tights” is a man’s long pants undergarment constructed from what you state will be 81% polyester, 19% spandex knit fabric. It is a close fitting, lightweight, pull-on style lower body garment with an 1½ inch exposed elastic waist band, flat-lock stitching at the seams, hemmed leg openings and side and gusset panels made of a mesh fabric.
You have suggested 6212.90.0030, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for certain body supporting garments, as the proper classification for this item. This classification does not apply, as the item is not designed to support the body. Consequentially, the applicable subheading for SKU 140090 will be 6107.12.0010, HTSUS, which provides for “Men’s or boys’ underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles, knitted or crocheted: Underpants and briefs: Of man-made fibers: Men’s.” The rate of duty will be 14.9% ad valorem.
SKU 103044 is a men’s snug-fitting, cut and sewn pullover constructed from two different knit fabrics. The body and sleeves are constructed from 90% polyester, 10% percent spandex, finely knit fabric that measures 33 stitches per 2 centimeters counted in the horizontal direction. The upper side inserts which extend into the underarms, and the insert at the upper back, are constructed of 100% polyester, finely knit mesh fabric that measures 34 stitches per 2 centimeters counted in the horizontal direction. SKU 103044 features a crew neckline; short, hemmed, raglan sleeves; three small, flat, reflective heat seal logos on the left chest, the bottom left front of the garment, and the back mesh panel; overlock stitching at the seams; and a straight, hemmed bottom.
You have suggested classification for SKU 103044 under 6212.90.0030, HTSUS, as a body supporting garment; however, we do not consider the pullover to have sufficient compression for this provision. Consequently, the applicable subheading for SKU 103044 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 is 32% ad valorem.
Endura cool head band SKU 103416 is a head band made from knitted fabric composed of 92% polyester and 8% spandex. It measures approximately two and one-half inches in width and is designed to create a cooling effect on the head while wicking away sweat.
The applicable subheading for the Endura cool head band SKU 103416 will be 6307.90.9889, HTSUS, which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” The rate of duty will be 7 percent 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 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 K. Lenore Calabrese at [email protected].
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division