N249372 N2 Ruling Active

The tariff classification of a men’s garment from China.

Issued February 19, 2014 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6211.33.0061

Headings: 6211

GRI rules applied: GRI 3(a)

Product description

As requested, your sample will be returned. The submitted sample, Style 229005, “Potential Pullover” is a men’s cut and sewn garment constructed from both knit and woven fabrics. The hood, the top portion of front and back panels, and the outer sleeves are constructed from a light weight, 100% polyester, woven fabric. The remainder of the garment is constructed from 100% polyester, finely knit fabric that is brushed on the inside surface. Style 229005 has a lined hood with a drawcord and cord lock; has a partial front opening with a contrast color zippered closure and a storm flap; long sleeves with an elasticized bottom; contrast color inserts along each side of the top portion of the front and back panels; contrast color inserts on the front and back of each sleeve; a reflective, high density, heat seal on the lower right sleeve; two front pockets with zippered closures below the waist; a half-moon sweat patch at the rear neckline; and a straight bottom with a drawcord and cord lock. Style 229005 will be imported in Adult (men’s) sizes S – 3XL. In accordance with General Rule of Interpretation (GRI) 3(c) of the Harmonized Tariff Schedule, when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading which occurs last in numerical order among those which equally merit consideration. In this case, neither the knit polyester fabric nor the woven polyester fabric provides the essential character of the garment. Therefore, classification will be as woven polyester based on the above. Consequently,

CBP rationale

the applicable subheading for Style 229005 will be 6211.33.0061, Harmonized Tariff Schedule of the United States (HTSUS), which provides for track suits, ski-suits and swimwear; other garments: other garments, men’s or boy’s: of man-made fibers: other.

Full text

N249372 February 19, 2014 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6211.33.0061 Ms.Karen Paitsell Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of a men’s garment from China. Dear Ms. Paitsell: In your letter dated January 9, 2014, you requested a tariff classification ruling on behalf of Holloway. As requested, your sample will be returned. The submitted sample, Style 229005, “Potential Pullover” is a men’s cut and sewn garment constructed from both knit and woven fabrics. The hood, the top portion of front and back panels, and the outer sleeves are constructed from a light weight, 100% polyester, woven fabric. The remainder of the garment is constructed from 100% polyester, finely knit fabric that is brushed on the inside surface. Style 229005 has a lined hood with a drawcord and cord lock; has a partial front opening with a contrast color zippered closure and a storm flap; long sleeves with an elasticized bottom; contrast color inserts along each side of the top portion of the front and back panels; contrast color inserts on the front and back of each sleeve; a reflective, high density, heat seal on the lower right sleeve; two front pockets with zippered closures below the waist; a half-moon sweat patch at the rear neckline; and a straight bottom with a drawcord and cord lock. Style 229005 will be imported in Adult (men’s) sizes S – 3XL. In accordance with General Rule of Interpretation (GRI) 3(c) of the Harmonized Tariff Schedule, when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading which occurs last in numerical order among those which equally merit consideration. In this case, neither the knit polyester fabric nor the woven polyester fabric provides the essential character of the garment. Therefore, classification will be as woven polyester based on the above. Consequently, the applicable subheading for Style 229005 will be 6211.33.0061, Harmonized Tariff Schedule of the United States (HTSUS), which provides for track suits, ski-suits and swimwear; other garments: other garments, men’s or boy’s: of man-made fibers: other. The duty rate will be 16% 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 http://www.usitc.gov/tata/hts/. 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 Rosemarie Hayward at (646) 733-3064. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

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