CLA-2-62:OT:RR:NC:N3:356
Mr. Soren F. Husted
Short Cut Partners Ltd
55 Xuan Dieu
Tay Ho
Hanoi 10000
Vietnam
RE: The tariff classification of a men’s chef coat, shirt, and trousers from Vietnam
Dear Mr. Husted:
In your letter dated October 3, 2017, you requested a tariff classification ruling. Your samples will not be returned.
Style 172-001-100-001 is a men’s chef coat, submitted in size medium, constructed from 100% polyester, woven fabric. Style 172-001-100-001 features two rows of five double breasted buttons that close either left over right or right over left, a mandarin collar, long, fold-over sleeves with split cuffs, a patch pocket at the left chest, a divided patch pocket on the upper left sleeve, and a straight, hemmed bottom. It is made to men’s size specifications.
Style 172-002-100-002 is a men’s shirt, submitted in size medium, constructed from 100% polyester, woven fabric. Style 172-002-100-002 features a left over right, full front opening with six snap closures, a point collar, short, hemmed sleeves, and a curved, hemmed bottom with a slightly longer rear panel.
Style 172-003-900-003 is a pair of men’s trousers, submitted in size medium, constructed from 100% polyester, woven fabric. Style 172-003-900-003 features an enclosed elasticized waistband with an inside drawstring, side seam pockets, a patch pocket on the right rear panel, and long, hemmed leg openings. The garment is made to men’s size specifications.
The applicable subheading for Styles 172-001-100-001 and 172-002-100-002 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 duty rate will be 29.1¢/kg + 25.9 percent ad valorem.
The applicable subheading for Style 172-003-900-003 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.
We note that the submitted samples are not marked with their country of origin 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 United States 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 United States is able to find the marking easily and read it without strain.
In Treasury Decision (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.
Further, T.D. 71-264(3) provides, in pertinent part, that “trousers, slacks, jeans, and similar wearing apparel shall be marked to indicate the country of origin by means of a permanent label affixed in a conspicuous location on the garments, such as the inside of the waistband.”
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