CLA-2-62:OT:RR:NC:N3:354
Greg Montgomery
OEC Logistics, Inc.
11960 Westline # 350 Industrial Drive
Maryland Heights, MO 63146
RE: The tariff classification of men’s tops and undershirts and women’s upper body garments from India
Dear Mr. Montgomery:
In your letter dated December 9, 2016, you requested a tariff classification ruling on behalf of your client, TiScrubs LLC.
Four samples were submitted with your request.
The first sample, “Men’s Elements 2.0 Scrub Top,” is a men’s shirt constructed from both knit and woven components. The side panels and the bottom of the sleeves are constructed from 100% polyester knit fabric. The balance of the garment is constructed from 100% polyester woven fabric. The pullover garment features a V-shaped front neckline, a divided patch pocket on the left chest with a section to hold a pen, pencil, etc.; short, hemmed sleeves; a rear yoke; a hanger loop approximately four inches below the center rear neckline; and a straight, hemmed bottom. The woven fabric component imparts the essential character of the garment.
The second sample, “Men’s Long-sleeve Compression Undershirt,” is composed of 82% polyester and 18% spandex fibers. Although your letter refers to the garment as woven, we note that it is of knitted construction. The close-fitting garment features flat seams, a crew neckline with interior taping on the back portion, and mesh panels on the sides, the back and shoulder area and under the arms. The long sleeves and the bottom of the garment are hemmed. Your client’s website states that the garment is anti-microbial and moisture-wicking.
The third sample, “Men’s Short-sleeve Compression Undershirt,” is composed of 82% polyester and 18% spandex fibers. Although your letter refers to the garment as woven, we note that it is of knitted construction. The close-fitting garment features flat seams, a crew neckline with interior taping on the back portion, and mesh panels on the sides, the back and shoulder area and under the arms. The cap sleeves and the bottom of the garment are hemmed. Your client’s website states that the garment is anti-microbial and moisture-wicking.
The fourth sample, “Women’s Elements 2.0 Scrub Top,” is a woman’s upper body garment constructed from both knit and woven components. The side panels and the bottom of the sleeves are constructed from 100% polyester knit fabric. The balance of the garment is constructed from 100% polyester woven fabric. The pullover style garment features a V-shaped front neckline, short sleeves, three front pockets below the waist, and a hemmed bottom. The woven fabric component imparts the essential character of the garment.
The applicable subheading for the “Men’s Elements 2.0 Scrub Top” will be 6205.30.2070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Men’s or boys’ shirts: Of man–made fibers: Other: Other: Other: Other: Men’s. The rate of duty will be 29.1 cents per kilogram + 25.9 percent ad valorem.
The applicable subheading for the “Men’s Long-sleeve Compression Undershirt” and the “Men’s Short-sleeve Compression Undershirt” will be 6109.90.1049, HTSUS, which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of other textile materials: Of man-mad fibers: Men’s or boys’: Other. The rate of duty will be 32 percent ad valorem.
The applicable subheading for the “Women’s Elements 2.0 Scrub Top” will be 6211.43.1060, HTSUS, which provides for Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of man-made fibers: Other: Blouses, shirts and shirt-blouses, sleeveless tank styles and similar upper body garments, excluded from heading 6206. The rate of duty will be 16 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 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).
The samples will be returned to you under separate cover.
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,
Steven A. Mack
Director
National Commodity Specialist Division