The tariff classification of a men’s pullover from China

N317031 January 20, 2021 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6110.30.3053; 9903.88.15 Mr. Simon Slyper Amscan, Inc. 80 Grasslands Road New York, NY 10523 RE: The tariff classification of a men’s pullover from China Dear Mr. Slyper: This replaces Ruling Number N315978, dated January 5, 2021, in which information regarding additional duties assessed on certain goods of China was inadvertently omitted. A complete corrected ruling, which includes this information, follows. In your letter dated November 18, 2020, you requested a tariff classification ruling. As requested, your sample will be returned. Style 8046974 “Bloody Shirt” is a men’s pullover constructed from 100% polyester knit fabric that measures 29 stitches per 2 centimeters in the direction the stitches were formed. The oversized garment is identified as size “men’s standard” and features a rib knit crew neckline, short sleeves with rib knit ends, an all-over print design, and a straight, unhemmed bottom finished with overlock stitching. In your request, you proposed that the correct classification of Style 8046974 is 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other entertainment articles.” However, the item under consideration does not meet the requirements of a costume. Style 8046974, when worn on the person, does not create a new identity for the wearer as a costume would. The garment does not create an image of anything in particular and it would not be aberrant to wear it at any time. The applicable subheading for Style 8046974 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% ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6110.30.3053, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6110.30.3053, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. Style 8046974 is not legally marked. 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… 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. Additionally, textile fiber products imported into the United States must be labeled in accordance with the Textile Fiber Products Identification Act (15 U.S.C. 70 through 70k) and the rules promulgated thereunder by the Federal Trade Commission. To ensure compliance with this Act, we suggest you contact the Federal Trade Commission, 600 Pennsylvania Avenue, N.W., Washington, D.C. 20580. Information may also be obtained at the Federal Trade Commission website, www.ftc.gov. 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. 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 Maryalice Nowak at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division