CLA-2-61:OT:RR:NC:N3:359
Mr. Fernando Ortiz
edelkroneUSA
7307 Sandscove Court
Winter Park, FL 32792
RE: The tariff classification of three gender neutral (unisex) garments from Turkey
Dear Mr. Ortiz:
In your letter dated November 11, 2020, you requested a tariff classification for three upper body garments. As requested, your samples will be returned.
Style Black Comfortee is a unisex pullover constructed from 65 percent cotton and 35 percent polyester knitted 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 Comfortee features a crew self-fabric capped neckline, short hemmed sleeves, and a hemmed bottom that extends to below the waist. You suggest classification under subheading 6109.10.0040, Harmonized Tariff Schedule of the United States (HTSUS). The Comfortee weighs 535.5 gm2 which no longer qualifies as a t-shirt of 6109 or similar to a t-shirt of 6109 and is, therefore, more specifically provided for under pullovers of heading 6110, HTSUS.
Style Black Comforsweat is a unisex pullover constructed from 65 percent cotton and 35 percent polyester knitted 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 Comforsweat features a self-fabric capped crew neckline, long sleeves with self-fabric endings and a self fabric knit bottom that reaches to below the waist. You suggest classification under subheading 6110.20.2020, HTSUS. The inside of the Comforsweat is not napped on the inside of the garment and is, therefore, more specifically provided for under pullovers of heading 6110, HTSUS.
Style Black Basic Hoodie is a hip-length, unisex jacket constructed from 65 percent cotton and 35 percent polyester knitted fabric. The garment features a full front opening with a zipper closure and a mesh-lined hood fitted with a drawstring for making adjustments around the face. The garment also has split kangaroo pockets, long sleeves with ribbed knit cuffs, and a ribbed knit bottom.
“…Garments which cannot be identified as either men’s or boys’ garments or as women’s or girls’ garments are to be classified in the headings covering women’s or girls’ garments.” Chapter 61, Note 9, HTSUS, noted.
Consequently, the applicable subheading for style Black Comfortee will be 6110.20.2079, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles knitted or crocheted: Of cotton: Other: Other: Other: Women’s or girls’: Other. The rate of duty will be 16.5 percent ad valorem.
The applicable subheading for style Black Comforsweat will be 6110.20.2079, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other: Other: Other: Women’s or girls’. The rate of duty will be 16.5 percent ad valorem.
The applicable subheading for style Black Basic Hoodie will be 6102.20.0010, HTSUS, which provides for Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: Of cotton: Women’s. The rate of duty will be 15.9 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 at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division