CLA-2-61:OT:RR:NC:N3:359
Ms. Nina Carrico
Ingram Micro
3351 Michelson Drive
Irvine CA 92612
RE: The tariff classification of unisex garments from China
Dear Ms. Carrico:
In your letter dated May 11, 2018, you requested a tariff classification ruling on behalf of your client, Start Today, USA Inc. The samples will be retained for our files.
The ZOZO SUIT consists of two unisex wearing apparel components which include an upper body garment and a lower body garment. The upper body garment is a woman’s pullover constructed from 89 percent polyester and 11 percent polyurethane (Spandex) finely knit fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction the stitches were formed. The pullover features a self-fabric stand-up collar, heat sealed white circular markers composed of 100 percent polyurethane, long hemmed raglan sleeves with thumb openings at the sleeve endings, and a hemmed bottom. The pullover extends to below the waist.
The lower body garment, is a pair of women’s legging style pants constructed from 89 percent polyester and 11 percent polyurethane, finely knit fabric. The pants feature a 1½ inch wide exposed elasticized waistband, heat sealed white circular markers composed of 100 percent polyurethane, and hemmed stirrup style leg openings.
Imported goods are classifiable according to the General Rules of Interpretation (GRI's) of the HTSUS. GRI 1 provides that for legal purposes, classification shall be determined according to the terms of the headings in the tariff and according to any pertinent section or chapter notes. In this instance, it appears that we need not go beyond GRI 1 to determine the classification of the ZOZOSUIT.
You suggest classification of this current model of the ZOZOSUIT in subheading 9031.80, Harmonized Tariff Schedule of the United States, which provides for “other” measuring and checking instruments. To support your position you cite New York Ruling Letter (NYRL) N294022, dated March 1, 2018, which ruled on the classification of a different model of ZOZOSUIT. Unlike the ZOZOSUIT model covered by NYRL N294022, the garment at issue contains no sensors or electronics, and is thus incapable of performing any independent measuring function. Instead, measurements of a wearer’s body are determined by a smartphone app, which performs the requisite calculations based on the placement of the white circular markers, captured by the smartphone’s camera, when a user wears the suit. As this product performs no measuring or checking function itself, it would not be classified in subheading 9031.80.
The ZOZOSUIT has the appearance of articles of wearing apparel, Chapters 61 (Articles of apparel and clothing accessories, knitted or crocheted) and Chapter 62 (Articles of apparel and clothing accessories, not knitted or crocheted) HTSUS, and is worn on the person in the same manner as a garment.
Wearing apparel, which we believe to be synonymous with garments, has been defined by the courts to be articles worn by human beings for reasons of comfort, decency, or adornment, Antonio Pompeo v. United States, 40 Cust. Ct. 362, C.D. 2006 (1958), and includes "articles worn for protection against the elements and those worn for protection against more localized conditions prevailing in the environment of the home, workplace, school, or restaurant." Admiral Craft Equipment Corp. v. United States, 82 Cust. Ct. 162, C.D. 4796 (1979). HQ043008 (dated 01/27/2009), noted.
Referencing Chapter 61, Notes 9, “Garments of this chapter designed for left over right closure at the front shall be regarded as men’s or boys’ garments, and those designed for right over left closure at the front as women’s or girls’ garments. These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or other of the sexes.
Garments which cannot be identified as either men’s or boys’ garments or women’s or girls’ garments are to be classified in the headings covering women’s or girls’ garments.”
Consequently, the classification for the upper body component of the ZOZOSUIT will be 6110.30.3059, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles: Of man-made fibers: Other: Other: Other: Other: Women’s or girls’: Other. The rate of duty will be 32 percent ad valorem.
The classification for the lower body component of the ZOZOSUIT will be 6104.63.2011, HTSUS, which provides for Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted (con.): Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other. The rate of duty will be 28.2 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 Renée Orsat via email at [email protected].
Sincerely,
Steven Mack
Director
National Commodity Specialist Division