CLA-2-62:OT:RR:NC:N3:356
Ms. Maurine Cecil
Western Overseas Corporation – FMC 857
10731 Walker Street
Cypress, CA 90630
RE: The tariff classification and eligibility under 9817.00.96 of a men’s shirt and a women’s blouse from Vietnam
Dear Ms. Cecil:
In requests dated June 25 and July 14, 2021, on behalf of your client, Strategic Distribution L.P. aka Careismatic, you requested a ruling on the classification and eligibility under 9817.00.96, Harmonized Tariff Schedule of the United States (HTSUS), of a men’s woven shirt and a women’s woven blouse. Your samples will be returned.
Style SV40100 is a men’s shirt constructed from 55% cotton and 45% polyester, yarn dyed woven fabric. The garment features a self-fabric spread collar, a full front opening secured by a left-over-right, concealed six-magnet closure, a patch pocket on the left chest, short, hemmed sleeves, a back yoke, two back pleats beneath the yoke, and a curved, hemmed bottom. Six non-functional buttons have been sewn onto the left front panel (one above each concealed magnet) to create the illusion of a button closure.
The NIS 356 folder appears to be missing from the shared drive under NIS-NISA. I’m not ready to panic quite yet, as this has happened before – but so far my attempts to locate it have been unsuccessful.
Style SV46020 is a woman’s blouse constructed from 94% polyester and 6% spandex woven fabric. The blouse features a full front opening secured by five magnetic button closures, a shirt collar, long sleeves with magnetic button cuffs, and a hemmed shirttail bottom.
The applicable subheading for style SV40100 will be 6205.20.2051, HTSUS, which provides for: Men’s or boys' shirts: Of cotton: Other: Other: Other: With two or more colors in the warp and/or the filling: Other: Men’s. The rate of duty will be 19.7 percent ad valorem.
The applicable subheading for style SV46020 will be 6206.40.3030, HTSUS, which provides for: Women’s or girls’ blouses, shirts and shirt-blouses: Of man-made fibers: Other: Other: Other: Women’s. The rate of duty will be 26.9 percent ad valorem.
You have also requested that a secondary classification of 9817.00.96, HTSUS, be granted to this merchandise. Heading 9817 provides, in relevant part, for “articles specially designed or adapted for the use or benefit of the blind or other physically or mentally handicapped persons.” In support of this request, you stated that the subject garments will be offered for sale both on your client’s website and via its catalog, under tabs labeled “adaptive.” Further, you provided marketing information for Style SV46020, in which this garment is described as being well-suited for someone who is “handicapped, disabled or an elderly senior.”
However, we find that the subject garments are indistinguishable from articles useful to the general public. Magnetic closures on garments have become mainstream in their use, and numerous websites advertise upper body garments with magnetic closures. While it is true that some websites advertising such garments refer to them as “adaptive” or as being for those with limited dexterity, these and other websites often include statements that such garments are also beneficial or useful for those who would like to avoid the hassle of buttons.
Accordingly, we disagree that a secondary classification in 9817.00.96, HTSUS, applies to styles SV40100 and SV46020.
Finally, we note that styles SV40100 and SV46020 are not properly marked with their fiber content, as required by 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 maryalcie.nowak.cbp.dhs.gov.
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division