CLA-2-61:OT:RR:NC:N3:356
Mr. Yuan Pang
The Forgotten Corner LLC
67 Woodsedge Drive, Suite P
Powell, OH 43065
RE: The tariff classification of men’s upper body garments from Taiwan
Dear Mr. Pang:
In an undated letter, received on June 3, 2026, you requested a tariff classification ruling. Your submitted
samples will not be returned.
Style “TaraNirvana Performance Polo” is a men’s shirt constructed from 85 percent polyester and 15 percent
elastane French terry knit fabric. The outer surface of the garment’s fabric measures more than 10 stitches
per linear centimeter in both the horizontal and vertical directions. The garment features a spread collar; a
left-over-right, partial front opening with three button closures on the placket; short, hemmed sleeves; a
half-moon sweat patch at the inner rear neckline; a woven label sewn into the lower left side seam; and a
straight, hemmed bottom.
Style “TaraNirvana Performance Tee” is a men’s pullover garment constructed from 85 percent polyester and
15 percent elastane French terry knit fabric that weighs 220 grams per square meter. 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 crew neckline; short, hemmed sleeves; fabric tape on the inner rear neckline
and the underside of the shoulder seams; a woven label sewn into the lower left side seam; and a straight,
hemmed bottom.
You suggest classification of Style “TaraNirvana Performance Polo” under subheading 6105.20.2010,
Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s knitted shirts of
man-made fibers. We agree.
You also suggest classification of Style “TaraNirvana Performance Tee” under subheading 6109.90.1007,
HTSUS, which provides for men’s T-shirts of man-made fibers. We disagree. To be classifiable as a T-shirt,
a garment must be constructed from lightweight, plain jersey or plain interlock fabric; see Headquarters
Ruling HQ 950855, dated April 10, 1992. Accordingly, the subject garment is more correctly classified
elsewhere in the tariff schedule.
The applicable subheading for Style “TaraNirvana Performance Polo” 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 general
rate of duty will be 32 percent ad valorem.
The applicable subheading for Style “TaraNirvana Performance Tee” 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 general rate of duty will be
32 percent ad valorem.
The submitted samples are not properly marked with their country of origin. Specifically, a country of origin
label is sewn into the inner left lower side seam of each garment.
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.
The duties cited above are current as of this ruling’s issuance. 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/.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated Cargo
Systems Messaging Service (CSMS) messages at
https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at
https://www.cbp.gov/trade/programs-administration/trade-remedies.
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,
(for)
James P. Forkan
Director
National Commodity Specialist Division