The tariff classification of men’s and women’s knit pullover garments from China.

N034668 August 29, 2008 CLA-2-61:OT:RR:NC:WA 356 CATEGORY: Classification TARIFF NO.: 6110.30.3053; 6110.30.3059 Mr. Andrew Blight 311 Industries, Inc. 434 Airport Road Endicott, NY 13760 RE: The tariff classification of men’s and women’s knit pullover garments from China. Dear Mr. Blight: In your letter dated July 29, 2008, you requested a tariff classification ruling. As requested, your samples will be returned. Style MT01M is a men’s pullover garment constructed from 50% cotton, 50% modal, finely knit, jersey fabric that measures 27 stitches per two centimeters counted in the horizontal direction. The garment is cut and sewn and has a rib knit crew neckline; short, hemmed sleeves; buttoned epaulets on the shoulders; and a straight, hemmed bottom. Style MT01M is black in color. You state that the same garment will be imported in white as Style MT02M. Style MT01W is a women’s pullover garment constructed from 50% cotton, 50% modal, finely knit, jersey fabric that measures more than 9 stitches per two centimeters counted in the horizontal direction. The garment is cut and sewn and has a rib knit crew neckline; short, hemmed sleeves; buttoned epaulets on the shoulders; and a straight, hemmed bottom. Style MT01W is black in color. You state that the same garment will be imported in white as Style MT02W. As the items are stated to be constructed from 50% cotton, 50% modal, classification will follow note 2 (A) of section XI, which states that if no textile material predominates by weight, the garment is classifiable in the heading that occurs last in numerical order among those which equally merit consideration. At the time of entry, Customs may verify the actual fiber content of Styles MT01M, MT02M, MT01W and MT02W. If the fiber content differs from that indicated in your letter, the tariff classification may change from the information indicated below. The applicable subheading for Styles MT01M and MT02M 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: men’s or boy’s: other. The rate of duty is 32% ad valorem. The applicable subheading for Styles MT01W and MT02W will be 6110.30.3059, 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: women’s or girls’: other. The rate of duty is 32% ad valorem. Styles MT01M and MT02M fall within textile category designation 638. Styles MT01W and MT02W fall within textile category designation 639. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov. We note that the submitted samples show the country of origin label in the rear neckline slightly to the right of the brand label. The sewn-in fabric label states “Designed in Upstate NY” in plain block letters that are larger than the wording below which states “Made in China.” The letters are black on a white background. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the United States shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. Section 134.41 (b), Customs Regulations (19 CFR 134.41 (b)), states that the country of origin marking is considered conspicuous if the ultimate purchaser in the United States is able to find the marking easily and read it without strain. For shirts, blouses, and sweaters, Customs ruled that the garments must be marked by means of a fabric label sewn on the inside center of the neck midway between the shoulder seams or in that immediate area. TD 54640 (6). Section 134.46, Customs Regulations (19 CFR 134.46), deals with cases in which the words "United States," or "American," the letters "U.S.A.," any variation of such words or letters, or the name of any city or locality in the United States, or the name of any foreign country or locality other than the country or locality in which the article was manufactured or produced, appears on an imported article or its container, and those words, letters or names may mislead or deceive the ultimate purchaser as to the actual country of origin. In such a case, there shall appear, legibly and permanently, in close proximity to such words, letters, or name, and in at least a comparable size, the name of the country of origin preceded by "Made in," Product of," or other words of similar meaning. In the present situation, the country of origin letters are smaller than the letters indicating the U.S. location. Consequently, the label does not constitute an acceptable country of origin marking in satisfaction of the marking requirements of 19 U.S.C. 1304 and 19 CFR Part 134.46. See HQ 734144 of July 5, 1991 and HQ 560423 of October 10, 1997. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter 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 this ruling, contact National Import Specialist Mary Ryan at 646-733-3271. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division