CLA-2-61:OT:RR:NC:N3:356
Ms. Jo Bronson Harris
Sandler, Travis, and Rosenberg, P.A.
1000 NW 57th Court, Suite 600
Miami, FL 33126
RE: The tariff classification and status under the Haiti Hemispheric Opportunity through Partnership Encouragement Act of 2008 (HOPE II) of men’s pullovers from Haiti
Dear Ms. Harris:
In your letter dated September 13, 2016, you requested a tariff classification ruling on behalf of your client, lululemon usa, inc. The submitted samples were destroyed during analysis and will not be returned.
Style LM3EEGS is a men’s pullover. You state that as imported, the fiber content of the garment will be 50% polyester, 48% nylon, and 2% silver coated nylon. The silver coated nylon will not be twisted with the other yarns, but will be inserted separately into the fabric of the garment. Style LM3EEGS is constructed of a combination jersey and mesh, tubular knit fabric. The jersey knit portion of the fabric measures 28 stitches per 2 centimeters counted in the horizontal direction, and the mesh knit portion measures 30 stitches per 2 centimeters counted in the horizontal direction. The jersey knit portion of the garment covers the majority of the front of the garment and the sleeves. The mesh knit portion of the garment covers the sides and back of the garment, a small triangular area below the front center neckline, and the underarms. Style LM3EEGS features a crew neckline; short, hemmed, raglan sleeves; a small, raised “X” design below the center front neckline; overlock stitching at the neckline and shoulder seams; three small embroidered stripes on the left shoulder seam; a small heat seal logo at the center rear neck; and a straight, hemmed bottom.
Style LM3EDMS is a men’s pullover. You state that as imported, the fiber content of the garment will be 51% polyester, 46% nylon, and 3% silver coated nylon. The silver coated nylon will not be twisted with the other yarns, but will be inserted separately into the fabric of the garment. Style LM3EDMS is constructed of a combination jersey and mesh, tubular knit fabric. The jersey knit portion of the fabric measures 28 stitches per 2 centimeters counted in the horizontal direction, and the mesh knit portion measures 30 stitches per 2 centimeters counted in the horizontal direction. The jersey knit portion of the garment covers the majority of the front of the garment and the sleeves. The mesh knit portion of the garment covers the sides and back of the garment, a small triangular area below the front center neckline, and the underarms. Style LM3EDMS features a crew neckline; long, hemmed, raglan sleeves; a small, raised “X” design below the center front neckline; overlock stitching at the neckline and shoulder seams; three small embroidered stripes on the left shoulder seam; a small heat seal logo at the center rear neck; and a straight, hemmed bottom.
The applicable subheading for Styles LM3EEGS and LM3EDMS will be 6110.30.3053, Harmonized Tariff Schedule of the United States (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 percnet ad valorem.
Your request also concerns the eligibility of Styles LM3EEGS and LM3EDMS for preferential duty treatment under HOPE II.
The manufacturing operations are as follows:
The main body of the garment is knit in Sri Lanka and imported into Haiti in the form of a tubular panel. The panel contains a self-hemmed bottom and clear and continuous lines of demarcation, formed by a change in knit pattern, that define the neckline and shoulders of the garment.
The sleeves of the garment are knit in Sri Lanka and imported into Haiti in the form of a tubular panel. Each panel includes the two sleeves of one garment and contains self-hemmed ends and clear and continuous lines of demarcation, formed by a change in knit pattern, that define the outline and armhole of each sleeve.
The fabric for the neckband of the garments is knit in Sri Lanka and imported into Haiti in the form of tubes.
In Haiti, the main body and sleeve components are cut from their respective tubular panels along the lines of demarcation. Also in Haiti, each tube of neckband fabric is cut into individual strips, which are used to form the neckbands of several garments.
The main body and sleeve components, and the neckbands, are assembled into the finished garments in Haiti.
The garments are exported from Haiti or the Dominican Republic directly to the United States.
Based on the classification provided and the manufacturing scenario described above, the applicable subheading to determine eligibility under HOPE II is 9820.61.35, HTSUS, which provides for:
Apparel articles of chapter 61 described in U.S. note 6(j) to this subchapter and imported directly from Haiti or the Dominican Republic during any 1-year period specified in U.S. note 6(j)(iii) to this subchapter, subject to the limitations provided in such U.S. note 6(j)(iii).
U.S. Note 6(j), Subchapter XX, Chapter 98, HTSUS, provides as follows:
(i) The preferential treatment provided in heading 9820.61.35 shall be extended to any apparel article classifiable under Chapter 61 of the tariff schedule that is wholly assembled, or knit to shape, in Haiti from any combination of fabrics, fabric components, components knit-to-shape or yarns and is imported directly from Haiti or Dominican Republic, subject to subdivisions (j)(ii), (j)(iii) and (j)(iv) of this note, without regard to source of the fabric, fabric components, components knit-to-shape or yarns from which the article is made.
(ii) the preferential treatment described in subdivision (j)(i) of this note shall not apply to the following: (A) the following apparel articles of cotton, for men or boys, that are classifiable under subheading 6109.10.00 of the tariff schedule: (1) all white T-shirts, with short hemmed sleeves and hemmed bottom with crew or round neckline or with V-neck and with a mitered seam at the center of the V, and without pockets, trim or embroidery; (2) all white singlets, without pockets, trim or embroider; (3) other T-shirts, but not including thermal undershirts: (B) T-shirts for men or boys that are classifiable under subheading 6109.90.10;
(C) The following apparel articles of cotton, for men or boys, that are classifiable under subheading 6110.20.20 of the tariff schedule; (1) sweatshirts; or (2) pullovers, other than sweaters, vests or garments imported as part of playsuits; or
(D) sweatshirts for men or boys, of man-made fibers and containing less than 65 percent by weight of man-made fibers, that are classifiable under subheading 6110.30.30 of the tariff schedule.
(iii) Except as provided in subdivision (h)(iv) of this note, the preferential treatment described in subdivision (j)(i) of this note shall be extended, in the 1-year period beginning October 1, 2008, and in each of the eleven succeeding 1-year periods, to not more than 70,000,000 square meter equivalents of apparel articles described in such subdivision.
(iv) Any apparel that qualifies for preferential treatment under subdivisions (g) through (i) or (k) through (p), inclusive, of this note or any other provision of the tariff schedule shall not be subject to, or included in the calculation of, the quantitative limitation under subdivision (j)(iii) of this note.
Since Styles LM3EEGS and LM3EDMS are wholly assembled in Haiti and imported directly from Haiti or the Dominican Republic, they are eligible for preferential treatment under HOPE II. However, they are subject to the quantitative limitations set forth in U.S. Note 6(j)(iii), Subheading XX, Chapter 98, HTSUS.
The submitted samples are not marked with the proper country of origin. Section 134.11 of the Customs Regulations (19 C.F.R. 134.11) provides in part: Unless excepted by law... every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such a manner as to indicate to an ultimate purchaser in the U.S. the English name of the country of origin of the article, at the time of importation into the Customs territory of the U.S. Treasury Decision (T.D.) 54640(6) (1958) provides, in pertinent part, as follows: Subject to the exceptions from marking provided under Section 304(a), Tariff Act of 1930, as amended…wearing apparel, such as shirts, blouses, coats and sweaters, etc., must be legibly and conspicuously marked with the name of the country of origin by means of a fabric label or label made from natural or synthetic film sewn or otherwise permanently affixed on the inside center of the neck midway between the shoulder seams or in that immediate area or otherwise permanently marked in that area in some other manner.
Textile fiber products imported into the United States must also 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. We suggest you contact the Federal Trade Commission, 600 Pennsylvania Avenue, N.W., Washington, D.C. 20580 for information concerning the requirements of this Act. 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