CLA-2-62:OT:RR:NC:N3:356
Mr. Reinaldo Rodriguez
Customs and Trade Services, Inc.
5900 N.W. 97th Avenue
Suites C7 and C8
Doral, FL 33178
RE: The tariff classification of men’s woven shirts and pants from Mexico.
Dear Mr. Rodriguez:
In your letter dated August 16, 2017, you requested a tariff classification ruling on behalf of your client, UniFirst Corporation. Your samples will be returned.
Style S7A is a men’s shirt, submitted in size large, that is constructed from 100% cotton, woven fabric. Style S7A has a self-fabric point collar, a left over right, full front opening with seven button closures, a patch pocket on the right chest, a patch pocket with a one-button closure and a pen stall on the left chest, short, hemmed sleeves, a two-ply constructed rear yoke, and a curved, hemmed bottom. There are contrasting color overlays with reflective strips on the chest pockets, on the outer sleeves, and on the back panel.
Style S9D is a men’s shirt, submitted in size large, that is constructed from 100% polyester, woven fabric. Style S9D has a self-fabric point collar, a left over right, full front opening with seven button closures, two patch pockets on the chest with a one-button closure, long, vented sleeves with a one- button closure on each cuff, a two-ply constructed rear yoke, and a curved, hemmed bottom. There are reflective strips that extend over each shoulder to the center of the back panel, two reflective strips that encircle the front and back panels, and reflective strips that encircle each sleeve.
Style S13 is a men’s shirt, submitted in size large, that is constructed from 65% polyester, 35% cotton, woven fabric. Style S13 has a self-fabric point collar, a left over right, full front opening with seven button closures, two patch pockets on the chest with a one-button closure, long, vented sleeves with a one-button closure on each cuff, a two-ply constructed rear yoke, and a curved, hemmed bottom. There are contrasting color overlays with reflective strips on the chest and sleeves, beneath the rear yoke, and at the center back panel.
Style S12 is a pair of men’s pants constructed from 65% polyester, 35% cotton, woven fabric. The pants feature a flat waistband with seven belt loops, a zippered fly front with a single button on the waistband, two front slant pockets, two rear pockets, a single button closure on the left rear pocket, and hemmed leg openings. There are two contrasting color overlays with reflective strips that encircle each leg.
The applicable subheading for Style S7A will be 6205.20.2066, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ shirts: of cotton: other: other: other: other: men’s. The duty rate will be 19.7% ad valorem.
The applicable subheading for Styles S9D and S13 will be 6205.30.2070, HTSUS, which provides for men’s or boys’ shirts: of man-made fibers: other: other: other: other: men’s. The duty rate will be 29.1 cents per kilogram plus 25.9% ad valorem.
The applicable subheading for Style S12 will be 6203.43.9010, HTSUS, which provides for men’s or boys’… trousers, . . . and shorts (other than swimwear): of synthetic fibers: other: other: other: other: other: other: trousers and breeches: men’s. The rate of duty will be 27.9% 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.
We are unable to classify Style S9F because we need additional information. Please provide the following:
Provide the construction of the fabric (i.e., knit, woven, non-woven, etc.). Also provide the generic name of each fiber and its weight. For example:
25% polyester staple
25% polyester filament
25% polypropylene staple
25% polypropylene filament
Provide a production sample of the garment with all labels and hangtags.
State the type of work or the industry where the garment will be used.
State whether the garment is meant to be used for a specialized job or occupation.
State whether the garment will be worn only while on the job at work or whether the person will wear the garment from home to work.
Indicate the special characteristics of the garment that would make it impractical to wear in the street and, if so, explain why.
Provide additional information on the process the fabric undergoes to become flame resistant, anti-static and oil resistant. Provide literature or a website where this information can be obtained.
Indicate how the garment is sold and marketed. Is the garment sold in specialty stores? If so, name the stores where it is sold.
If the garment is sold by catalog, provide specific catalog pages showing the garment.
If the garment is sold over the internet, provide websites where the advertising or offering of the garment is shown.
If you decide to resubmit your request for the classification of Style S9F, please return the sample and include the above information and all of the material for that Style that we have returned to you. Mail your request to Director, National Commodity Specialist Division Regulations and Rulings, Office of International Trade, U.S. Customs and Border Protection, 201 Varick Street, Suite 501, New York, New York 10014, attn.: Binding Rulings Section.
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