CLA-2-61:OT:RR:NC:N3:356
Mr. Christian K. Bok
Renova Medical Wear Inc.
518 Gregory Ave.
#B302
Weehawken, NJ 07086
RE: The tariff classification of men’s and women’s knit wearing apparel from India.
Dear Mr. Bok:
In your letter dated January 9, 2017, and subsequent correspondence received in our office on May 11, 2017, you requested a tariff classification ruling. Your samples will be returned.
Style 16-19 is a men’s cut and sewn pullover constructed from 100% polyester, finely knit fabric that is brushed on the inner surface. The fabric measures 34 stitches per two centimeters counted in the horizontal direction. The pullover features a round neckline; four snap closures on the left shoulder; long sleeves with a self-fabric band at the cuffs; sixteen snap closures that extend from each undersleeve to the garment sides; contrasting color flatlock stitching at the seams, at the hem of the neckline, and at the sleeve cuffs; and a loose fitting, self-fabric bottom band with contrasting color flatlock stitching at the top. Although you identify Style 16-19 as a unisex garment, the pullover is made to men’s size specifications and will be classified as a men’s garment.
Style 16-20 is a pair of men’s shorts constructed from 100% polyester, finely knit fabric that is brushed on the inner surface. Style 16-20 has a tunnel elastic waistband with an inside drawstring; contrasting color flatlock stitching at the seams; eight contrasting color snap closures at each side; two front pockets; and hemmed legs. Although you identify Style 16-20 as a unisex garment, the shorts are made to men’s size specifications and will be classified as a men’s garment.
Style 16-21 is a men’s boxer brief constructed from 62% polyester, 33% rayon, 5% spandex knit fabric. The undergarment features a covered elastic waistband, a front gusset panel and a seven-snap closure on each side of the brief.
Style 16-22 is a women’s panty constructed from 62% polyester, 33% rayon, 5% spandex knit fabric. The undergarment features a covered elastic waistband and a five-snap closure on each side of the panty.
Style 16-23 is a men’s shirt constructed from 62% polyester, 33% rayon, 5% spandex knit fabric. The fabric measures 17 stitches per linear centimeter counted in the horizontal direction and 17 stitches per linear centimeter counted in the vertical direction. Style 16-23 features a round neckline; four snap closures on the left shoulder; short, hemmed sleeves; ten snap closures at each side of the garment; contrasting color flatlock stitching at the seams, at the hem of the neckline, and at the sleeve hem; and a straight, hemmed bottom with contrasting color flatlock stitching. Although you identify Style 16-23 as a unisex garment, the shirt is made to men’s size specifications and will be classified as a men’s garment.
Style 16-24 is a pair of men’s pants constructed from 100% polyester, finely knit fabric that is brushed on the inner surface. Style 16-24 has a tunnel elastic waistband with an inside drawstring; contrasting color flatlock stitching at the seams; fourteen contrasting color snap closures at each side; two front pockets; and hemmed legs. Although you state that Style 16-24 is a unisex garment, the pants are made to men’s size specifications and will be classified as a men’s garment.
The applicable subheading for Style 16-19 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% ad valorem.
The applicable subheading for Style 16-20 will be 6103.43.1550, HTSUS, which provides for men’s or boys’… trousers… breeches and shorts (other than swimwear), knitted or crocheted: of synthetic fibers: trousers, breeches and shorts: other: shorts: men’s. The rate of duty will be 28.2% ad valorem.
The applicable subheading for style 16-21 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.
The applicable subheading for style 16-22 will be 6108.22.9020, HTSUS, which provides for women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: briefs and panties: of man-made fibers: other: women’s. The rate of duty will be 15.6% ad valorem.
The applicable subheading for Style 16-23 will be 6105.20.2010, HTSUS, which provides for men’s or boys’ shirts, knitted or crocheted: of man-made fibers: other: men’s. The rate of duty will be 32% ad valorem.
The applicable subheading for Style 16-24 will be 6103.43.1520, HTSUS, which provides for men’s or boys’ … trousers…, knitted or crocheted: of synthetic fiber: trousers, breeches and shorts: other: trousers and breeches: men’s. The rate of duty will be 28.2% ad valorem.
You have also requested a secondary classification of these items under 9817.00.96, HTSUS, as articles for the handicapped.
The Nairobi Protocol to the Agreement on the Importation of Educational, Scientific, and Cultural Materials Act of 1982 established the duty-free treatment of certain articles for the handicapped. Presidential Proclamation 5978 and Section 1121 of the Omnibus Trade and Competitiveness Act of 1988 provided for the implementation of the Nairobi Protocol in subheadings 9817.00.92, 9817.00.94, and 9817.00.96, HTSUS. These tariff provisions specifically state that "[a]rticles specially designed or adapted for the use or benefit of the blind or other physically or mentally handicapped persons" are eligible for duty-free treatment. U.S. Note 4(a), Subchapter XVII, Chapter 98, HTSUS, states that "the term 'blind or other physically or mentally handicapped persons' includes any person suffering from a permanent or chronic physical or mental impairment which substantially limits one or more major life activities, such as caring for one's self, performing manual tasks, walking, seeing, hearing, speaking, breathing, learning, or working."
Further, U.S. Note 4(b), Subchapter XVII, Chapter 98, HTSUS, which establishes limits on the classification of products in these subheadings, states: (b) Subheadings 9817.00.92, 9817.00.94, and 9817.00.96 do not cover—
(i) articles for acute or transient disability; (ii) spectacles, dentures, and cosmetic articles for individuals not substantially disabled; (iii) therapeutic and diagnostic articles; or (iv) medicine or drugs.
Based on the information provided in your submission, the subject garments are not for the permanently or chronically impaired. They are described as post-surgical garments, and as such, they take care of transient needs. Therefore, we disagree that a secondary classification in 9817.00.96, HTSUS, applies.
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://www.usitc.gov/current.
We note that the submitted items are not marked with acceptable country of origin marking in satisfaction of the marking requirements of 19 U.S.C. 1304 and 19 CFR Part 134. 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.
In particular, please note that in T.D. 54640(6), Customs determined that country of origin marking appearing on the inside center of the neck of shirts, blouses, coats, sweaters, etc., midway between the shoulder seams or in that immediate area, is conspicuous within the meaning of 19 U.S.C. 1304. In addition, textile fiber products imported into the United States must be labeled in accordance with the Textile Fiber Products Identification Act (15 USC 70 through 70k) and the rules promulgated thereunder by the Federal Trade Commission. We suggest you contact the Federal Trade Commission, Division of Enforcement, 600 Pennsylvania Avenue, N.W., Washington, D.C. 20580 for advice concerning the requirements of this Act. Information may also be obtained at the Federal Trade Commission website, www.ftc.gov
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 questions regarding the classification under subheadings 6110.30.3053, 6103.43.1550, 6105.20.2010, or 6103.43.1520, contact National Import Specialist Maryalice Nowak at [email protected]. If you have questions regarding the classification under subheadings 6107.12.0010 or 6108.22.9020, contact National Import Specialist K. Lenore Calabrese at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division