CLA-2-61:OT:RR:NC:N3:356
Mr. William Rinderknecht
GFSI, LLC
9700 Commerce Parkway
Lenexa, KS 66219
RE: The tariff classification of men’s and women’s knit garments from Vietnam
Dear Mr. Rinderknecht:
In your letter dated May 21, 2018, you requested a tariff classification ruling. As requested, your samples will be returned.
Style UM0664 is a men’s shirt constructed from 100% polyester, finely knit fabric that measures 16 stitches per linear centimeter in the horizontal direction and 21 stitches per linear centimeter in the vertical direction. Style UM0664 features a self-fabric stand-up collar with a contrast color inner surface; a partial front opening with a contrast color zippered closure; long, hemmed sleeves; contrast color logos on the left chest, the upper left sleeve, and the back panel below the neckline; and a straight, hemmed bottom.
Style UM8162 is a men’s shirt constructed from 72% polyester, 28% cotton, finely knit fabric that measures 12 stitches per linear centimeter in the horizontal direction and 18 stitches per linear centimeter in the vertical direction. Style UM8162 features a partial front opening with a zippered closure, a self-fabric hood, long sleeves with self-fabric cuffs, a contrast color logo on the left chest, and a curved, hemmed bottom.
Style UW7126 is a woman’s shirt constructed from 57% cotton, 38% polyester, 5% elastane, finely knit fabric. Style UW7126 features a stand-up collar with a contrast color inner surface, a partial front opening with a contrast color zipper, long hemmed sleeves with thumb openings at the sleeve endings, a contrast color logo on the left side chest and on the left bottom front panel above the hem, and a curved hemmed bottom with a slightly longer back panel. The shirt extends to below the waist and has at least 10 or more stitches per linear centimeter measured in both directions.
The applicable subheading for Styles UM0664 and UM8162 will be 6105.20.2010, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: Men’s or boys’ shirts, of man-made fibers: Other: Men’s. The duty rate will be 32% ad valorem.
The applicable subheading for Style UW7126 will be 6106.10.0010, HTSUS, which provides for: Women’s or girls’ blouses and shirts, knitted or crocheted: Of cotton: Women’s. The duty rate will be 19.7% 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 Maryalice Nowak at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division