CLA-2-61:OT:RR:NC:N3:357
Maurine Cecil
Western Overseas Corporation
10731 Walker Street
Cypress, CA 90630
RE: The tariff classification of knit and woven upper body garments from Vietnam
Dear Ms. Cecil:
In your letter dated April 2, 2024, you requested a tariff classification ruling on behalf of your client, Careismatic Brands, Inc. The samples will be retained. Styles ML610 and SJ11831 were addressed in ruling N338792, dated April 3, 2024.
Style SJ21721 is a men's cardigan-style garment constructed from a 93% polyester, 7% cotton knit fabric bonded to a 100% polyester knit 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 garment features a full front opening with a zippered closure that extends to the top of a stand-up collar; a zipper garage at the top of the collar; long, hemmed sleeves; a zippered inset pocket on the left chest; zippered side seam pockets below the waist; a pen pocket on the lower left sleeve; unsecured pockets on the inside front panels; and a straight, loose-fitting, hemmed bottom.
Style SJ11709 is a women's cardigan-style garment constructed from a 93% polyester, 7% cotton knit fabric bonded to a 100% polyester knit 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 garment features a round neckline; a full front opening with a zipper closure; a zipper garage at the top of the collar; long, hemmed sleeves; a zippered pocket on the lower left sleeve; unsecured, side panel patch pockets below the waist; zippered pockets below the waist; back yoke with mesh venting; and a loose-fitting, hemmed bottom that extends below the waist.
Style SJ11935 is a women's jacket constructed from an 86% polyester, 14% spandex woven fabric bonded to a 100% polyester knit fabric bonded to a 100% polyester mesh knit fabric. The garment features a full front opening with a zipper closure that extends through the top of a stand-up collar; zippered pockets below the waist; a zippered chest pocket; a pen pocket on the lower left sleeve; an unsecured pocket on the inside, right front panel; and a self-fabric, banded bottom.
Note 3 to Chapter 59, Harmonized Tariff Schedule of the United States (HTSUS) provides:
For the purposes of heading 5903, textile fabrics laminated with plastics means products made by the assembly of one or more layers of fabrics with one or more sheets or film of plastics which are combined by any process that bonds the layers together, whether or not the sheets or film of plastics are visible to the naked eye in the cross-section.
We reviewed the fabric for all three styles and find that none meet this definition as none of the fabrics are layered with a sheet or film of plastic before being bonded together.
Note 2 to Chapter 59, HTSUS, states in pertinent part:
Heading 5903 applies to:
(a) Textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square meter and whatever the nature of the plastic material (compact or cellular), other than:
(1) Fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually chapters 50 to 55, 58 or 60); for the purpose of this provision, no account should be taken of any resulting change of color;
We reviewed the fabric for all three garment styles and find that none meet this definition as the plastic in the fusible interlining bonding the layers together is not visible in cross section or through the layers.
In your letter you suggest the garments are classified as outerwear in HTSUS heading 6101 if for men, or 6102 if for women. In correspondence with this office, you state the garments will be marketed and sold to the medical community through medical websites and uniform sites of retailers. We reviewed the garments and find styles SJ11709 and SJ21721's loose fit lack the character of an outerwear garment, and therefore do not support a finding they are outerwear jackets designed for wear over all other clothing for protection against the weather.
The applicable subheading for Style SJ21721 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 SJ11709 will be 6110.30.3059, HTSUS which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Women's or girls': Other. The rate of duty will be 32 percent ad valorem.
The applicable subheading for style SJ11935 will be 6202.40.7511 which provides for women's or girls' overcoats, carcoats, capes, cloaks, anoraks (including ski jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6204: Of man-made fibers: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Other: Other: Other: Other: Other: Women's. The rate of duty will be 27.7 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.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at the time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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 Deanna Boldt via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division