CLA-2-61:OT:RR:NC:N3:356
Ms. Emily Fischer
Adidas
6650 North Basin Avenue, Suite L Portland, OR 97217
RE: The tariff classification of men’s upper body garments from Vietnam and China
Dear Ms. Fischer:
In your letter dated May 25, 2023, you requested a tariff classification ruling. As requested, your samples will be returned.
Style IB1529 “FC Bayern Tiro Pro Top” is a men’s pullover constructed from 92% polyester and 8% spandex, finely knit fabric that measures 32 stitches per 2 centimeters in the direction the stitches were formed. Style IB1529 is of pieced construction and features a partial front opening with a zippered closure that zips through a self-fabric stand-up collar, long sleeves with thumbholes and elasticized cuffs, raised logos on the left and right chest and the lower sleeves, contrasting color mesh knit fabric inserts extending from the underarms to the lower sides of the garment, overlock stitching on a portion of the seams, and an elasticized bottom with a slightly longer back panel. The garment also features a large triangular design on the lower front panel, which is comprised of a pattern of small heat-pressed diamond/raindrop shapes of various sizes.
Style IS2147 “Collared Sweatshirt” is a men’s shirt constructed from 100% cotton knit fabric that measures 8 stitches per linear centimeter in the horizontal direction and 13 stitches per linear centimeter in the vertical direction. Style IS2147 features a contrasting color self-fabric spread collar, a partial front opening with a zippered closure, long sleeves with rib knit cuffs, an embroidered logo on the left chest, a contrasting color overlay stripe across the chest, three overlay stripes on each shoulder and outer sleeve from the neckline to the cuff, and a rib knit bottom band that does not provide tightening to the garment.
Style IP6390 “Spain 2024 Hoodie” is a men’s pullover constructed from 100% polyester, finely knit fabric that measures 26 stitches per 2 centimeters in the direction the stitches were formed. Style IP6390 is of pieced construction and features a partial front opening with a zippered closure that zips through a self-fabric stand-up collar, a self-fabric hood with a drawstring, long sleeves with rib knit cuffs, embroidered logos on the left and right chest, vertical pockets with zippered closures at the side seams below the waist, contrasting color inserts and piping on the left and right sides of the front panel, three contrasting color overlay stripes on each shoulder and outer sleeve from the neckline to the mid-forearm, and a rib knit bottom band.
In your letter, you suggest classification of Style IS2147 under 6101.20.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s cotton anoraks and similar garments. However, the garment lacks the character, styling, cut, and features of an outerwear garment. You also suggest classification of Style IP6390 under 6101.30.2010, HTSUS, which provides for men’s man-made anoraks and similar garments. However, the garment’s styling and lightweight fabric make it unsuitable for wear as an outerwear garment.
The applicable subheading for Styles IB1529 and IP6390 will be 6110.30.3053, HTSUS, which provides for: Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Other: Men’s or boys’: Other. The rate of duty will be 32 percent ad valorem.
The applicable subheading for Style IS2147 will be 6105.10.0010, HTSUS, which provides for: Men’s or boys’ shirts, knitted or crocheted: Of cotton: Men’s. The rate of duty will be 19.7% ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 6110.30.3053 and 6105.10.0010, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheadings 6110.30.3053 and 6105.10.0010, 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, including information on exclusions and their effective dates, 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.
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 at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Maryalice Nowak at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division