CLA-2-61:OT:RR:NC:N3:356
Ms. Angie McDaniel
Southern Tide, LLC
752 South Victory Drive Lyons, GA 30436
RE: The tariff classification of men’s upper body garments from Malaysia, India, and Vietnam
Dear Ms. McDaniel:
This replaces Ruling N338804, dated April 5, 2024, which contained an error. In that ruling, the classification of Style MVQZ9343 was inadvertently stated to be 6105.10.0010, Harmonized Tariff Schedule of the United States (HTSUS). A complete corrected ruling follows.
In your letter dated March 11, 2024, you requested a tariff classification ruling. Your submitted samples will be returned as you requested.
Style MVSW9742 “Brrr°illiant Performance Hoodie” is a men’s cut and sewn pullover constructed from 92% polyester and 8% spandex knit fabric. The fabric measures more than nine stitches per two centimeters in the direction the stitches were formed. Style MVSW9742 features a self-fabric hood; long, hemmed, raglan sleeves; and a straight, hemmed bottom.
Style MVSW9622 “Andreas Sun Farer Hoodie” is a men’s cut and sewn pullover constructed from 100% cotton, slub jersey knit fabric. The fabric measures more than nine stitches per two centimeters in the direction the stitches were formed. Style MVSW9622 features a self-fabric hood; long, hemmed sleeves; a patch pocket on the left chest; and a straight, hemmed bottom.
Style MVQZ9343 “Scuttle Heather Hoodie Performance Quarter Zip” is a men’s upper body garment constructed from 93% polyester and 7% spandex knit fabric. The fabric measures more than 10 stitches per linear centimeter in both the horizontal and vertical directions, counted on an area measuring at least 10 centimeters by 10 centimeters. Style MVQZ9343 features a self-fabric hood, a partial front opening with a zippered closure; a zipper garage at the top of the collar; long sleeves with self-fabric cuffs; and a straight, hemmed bottom.
Style MVSW10337 “Stratford Heather Interlock Hoodie” is a men’s cut and sewn pullover constructed from 57% polyester, 33% viscose (rayon), 5% spandex, and 5% nylon knit fabric. The fabric measures more than nine stitches per two centimeters in the direction the stitches were formed. Style MVSW10337 features a self-fabric hood with a drawstring; long sleeves with self-fabric cuffs; a kangaroo pocket on the front panel below the waist; and a curved, hemmed bottom.
The applicable subheading for Styles MVSW9742 and MVSW10337 will be 6110.30.3053, Harmonized Tariff Schedule of the United States (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 MVSW9622 will be 6110.20.2069, HTSUS, which provides for: Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other: Other: Other: Men’s or boys’: Other. The rate of duty will be 16.5 percent ad valorem.
The applicable subheading for Style MVQZ9343 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.
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/.
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 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 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