CLA-2-61:OT:RR:NC:N3:356
Ms. Vicky Lee
Macy’s Merchandising Group
151 West 34th Street
New York, NY 10001
RE: The tariff classification of a men’s sequined shirt from China
Dear Ms. Lee:
In your letter dated December 23, 2021, you requested a tariff classification ruling. Your sample will be retained in our office for training purposes.
Style 360251001 is a men’s shirt constructed from two different fabrics. The front and back panels, the sleeves, and the collar are constructed from 100% cotton woven fabric. With the exception of the collar placket, the underside of the collar, and the right snap placket, the entire outer surface of the garment is overlaid with 100% polyester mesh knit fabric that has been covered with sequins by means of sewing. Style 360251001 features a spread collar, a left-over-right, full front opening with a button closure at the neckline and six snap closures on the placket, long, vented sleeves with a snap closure on each cuff, a patch pocket on the left chest, a heat seal logo on the underside of the collar, a rear yoke, and a curved, hemmed bottom. The polyester overlay front and back panels are approximately ½ inch longer than the cotton panels. Additionally, although both the cotton front panels and the polyester overlay front panels are stitched to the snap plackets, the cotton panels are approximately ½ inch shorter than the plackets, while the polyester overlay panels extend along the plackets’ entire length.
As noted above, Style 360251001 is contstructed from two different fabrics. It is therefore considered a composite good, with classification determined by the material that imparts its essential character. General Rules of Interpretation (GRI) 3(b), Harmonized Tariff Schedule of the United States (HTSUS), noted. The essential character of Style 360251001 is imparted by the sequined-covered, 100% polyester mesh knit fabric.
The applicable subheading for Style 360251001 will be 6105.20.2010, HTSUS, which provides for: Men’s or boys’ shirts, knitted or crocheted: Of man-made fibers: Other: Men’s. The rate of duty will be 32 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6105.20.2010, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. For goods the country of origin of which is China, at the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6105.20.2010, HTSUS, listed above. The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
Style 360251001 is not properly marked with its country of origin. Section 134.11 of the Customs Regulations (19 C.F.R. 134.11) provides in part:
Unless excepted by law...every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such a manner as to indicate to an ultimate purchaser in the U.S. the English name of the country of origin of the article, at the time of importation into the Customs territory of the U.S.
Further, Treasury Decision (T.D.) 54640(6) (1958) provides, in pertinent part:
Subject to the exceptions from marking provided under Section 304(a), Tariff Act of 1930, as amended…wearing apparel, such as shirts, blouses, coats and sweaters, etc., must be legibly and conspicuously marked with the name of the country of origin by means of a fabric label or label made from natural or synthetic film sewn or otherwise permanently affixed on the inside center of the neck midway between the shoulder seams or in that immediate area or otherwise permanently marked in that area in some other manner.
Finally, the submitted sample is not marked with its fiber content. Textile fiber products imported into the United States must be labeled in accordance with 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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division