CLA-2-62:OT:RR:NC:N3:356
Mr. Laurent Periou
LoMaglia LLC
25 Shaver Hill Road
Andes, NY 13731
RE: The tariff classification of men’s upper body garments from Taiwan
Dear Mr. Periou:
In your letter dated April 6, 2022, you requested a tariff classification ruling on behalf of your client, Player2 LLC. As requested, your samples will be returned.
Style MW100102 is a men’s hip-length jacket constructed from knit and woven fabric components. The front panels and collar are constructed from 100% nylon woven fabric. The collar is lined and insulated with nonwoven polyester fill batting, whereas the front panels are quilted in diagonal rows to a nonwoven polyester fill batting and lined with a woven fabric. The sleeves, side panels, and back panel are made of 86% polyester, 14% spandex knit fabric, which has been brushed on the inside. Both outer shell fabrics are treated with a durable water repellent. The knit fabric imparts the essential character. The garment features a full front opening with a zipper closure that extends to the top of a stand-up collar; zippered, side seam pockets; long, hemmed sleeves; and a hemmed bottom.
Style MK100100-K0150-19 is a men’s polo shirt constructed from 83% percent nylon and 17% spandex knit fabric that measures 26 stitches per linear centimeter in the horizontal direction and 66 stitches per linear centimeter in the vertical direction. Style MK100100-K0150-19 features a self-fabric spread collar; a left-over-right, partial front opening with two button closures on the placket; short, hemmed sleeves; and a straight, hemmed bottom with side seam vents and a slightly longer back panel.
Style MK100100-K096-1 is a men’s polo shirt constructed from 75% polyester, 19% nylon, and 6% spandex knit fabric that measures 19 stitches per linear centimeter in the horizontal direction and 31 stitches per linear centimeter in the vertical direction. Style MK100100-K096-1 features a self-fabric spread collar; a left-over-right, partial front opening with two button closures on the placket; short, hemmed sleeves; and a straight, hemmed bottom with side seam vents and a slightly longer back panel.
Style MK100100-K1677 is a men’s polo shirt constructed from 41% cotton, 27% rayon, 16% nylon, and 16% polyester knit fabric that measures 18 stitches per linear centimeter in the horizontal direction and 23 stitches per linear centimeter in the vertical direction. Style MK100100-K1677 features a self-fabric spread collar; a left-over-right, partial front opening with two button closures on the placket; short, hemmed sleeves; and a straight, hemmed bottom with side seam vents and a slightly longer back panel.
The applicable subheading for style MW100102 will be 6101.30.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6103: Of man-made fibers: Other: Other: Men’s. The rate of duty will be 28.2% ad valorem.
The applicable subheading for Styles MK100100-K0150-19, MK100100-K096-1, and MK100100-K1677 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% ad valorem.
The submitted samples are not marked with their 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 samples are not marked with their 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