CLA-2-61:OT:RR:NC:N3:358
Ms. Amy Smith
Kohl’s
N56 W17000 Ridgewood Drive
Menomonee Falls, WI 53051
RE: The tariff classification of a boy’s shirt from Indonesia
Dear Ms. Smith:
In your letter dated February 28, 2018, you requested a tariff classification ruling. A sample and a private laboratory report were submitted with your letter. Our response was delayed due to laboratory analysis.
Style EU81K566RR1 is a boy’s knit shirt constructed from two jersey knit fabrics. You state the yoke, short sleeves and front pocket are constructed from 85 percent cotton and 15 percent polyester knit fabric and the lower front and back panels are constructed from 50 percent cotton and 50 percent polyester knit fabric. However, you have submitted a lab report that indicates the yoke, short sleeves and chest pocket are constructed from 84 percent cotton and 16 percent polyester jersey knit fabric and the lower front and back panels are constructed from 50.4 percent cotton and 49.6 percent knit polyester fabric. The shirt features a henley neckline; a partial front opening with a three button closure; a patch pocket on the left chest; short, hemmed sleeves; and a hemmed bottom.
In order to classify this sample we sent it to the U.S. Customs and Border Protection (CBP) laboratory. The laboratory has reported that the gray fabric comprising the lower front and back panels makes up 59.6 percent of the surface area and is constructed from 50.4 percent polyester and 49.6 percent cotton knit fabric. The blue fabric comprising the sleeves, upper front and back panels, chest pocket, collar and button panel makes up 40.4 percent of the surface area and is constructed from 83.8 percent cotton and 16.2 percent polyester knit fabric.
As noted above, style EU81K566RR1 is made up of two different knit fabrics. Such a garment is considered a composite good, with the classification determined under General Rule of Interpretation (GRI) 3(b) or 3(c), Harmonized Tariff Schedule of the United States (HTSUS), as appropriate. Under GRI 3(b) classification is based on the material or component which gives the article its essential character. The factors which determine essential character of an article vary from case to case; it may be the nature of the materials or the components, its bulk, quantity, weight, value, or the role a material plays in relation to the use of the goods.
It is our opinion that neither knit fabric component imparts the essential character of the garment and, therefore, the shirt cannot be classified under GRI 3(b) of the HTSUS. In accordance with GRI 3(c), when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading which occurs last in numerical order among those which equally merit consideration in determining their classification. Headquarters Ruling Letter (HRL) 084637, dated August 23, 1989 and HRL 085802, dated November 21, 1989, noted.
The competing subheadings for style EU81K566RR1 are 6105.10, HTSUS, men’s or boys’ shirts of cotton, and 6105.20, HTSUS, men’s or boys’ shirts of man-made fibers. As such, the shirts will be classified based on the lower front and back panels which are chiefly comprised of man-made fibers.
The applicable subheading for the boys shirt, style EU81K566RR1, will be 6105.20.2030, HTSUS, which provides for “Men’s or boys’ shirts, knitted or crocheted: Of man-made fibers: Other: Boys’: Other.” The rate of duty will be 32 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).
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 Kim Wachtel at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division