The tariff classification of men’s shirts from Lesotho

N319431 May 21, 2021 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6105.20.2010 Ms. Hui Umbach Roytex, Inc. 16 E. 34th Street, 12th Floor New York, NY 10016 RE: The tariff classification of men’s shirts from Lesotho Dear Ms. Umbach: In undated correspondence received in our office on May 12, 2021, you requested a tariff classification ruling. As requested, your submitted samples will be returned. Proto HBK-600Z is a men’s shirt constructed of 100% polyester knit fabric that measures 18 stitches per linear centimeter in the horizontal direction and 12 stitches per linear centimeter in the vertical direction. Proto HBK-600Z features a partial front opening with a zippered closure that zips through a self-fabric stand-up collar, long sleeves with self-fabric cuffs, a self-fabric half-moon sweatpatch at the inner rear neckline, and a self-fabric bottom band that does not provide tightening to the bottom of the garment. Proto PAL-350Z is a men’s shirt constructed of two different fabrics. The upper front panel, entire back panel, sleeves, and collar are constructed of 100% polyester knit fabric that measures 14 stitches per linear centimeter in the horizontal direction and 13 stitches per linear centimeter in the vertical direction. The lower front panel is constructed of a constrasting color, 100% polyester, finely knit fabric. Proto PAL-350Z features a partial front opening with a zippered closure that zips through a stand-up collar, long sleeves with self-fabric cuffs, a self-fabric half-moon sweatpatch at the inner rear neckline, overlock stitching at the seams, and a straight, hemmed bottom. Proto QSD-75Z is a men’s shirt constructed of 100% polyester knit fabric that measures 13 stitches per linear centimeter in the horizontal direction and 11 stitches per linear centimeter in the vertical direction. Proto QSD-75Z features a partial front opening with a zippered closure that zips through a self-fabric stand-up collar, long sleeves with self-fabric cuffs, a self-fabric half-moon sweatpatch at the inner rear neckline, and a straight, hemmed bottom. The applicable subheading for Proto HBK-600Z, Proto PAL-350Z, and Proto QSD-75Z will be 6105.20.2010, Harmonized Tariff Schedule of the United States (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. Proto HBK-600Z is not properly marked with its country of origin. 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. Treasury Decision (T.D.) 54640(6) (1958) provides, in pertinent part, as follows: 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. Further, none of the submitted samples is marked with its fiber content. 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. We suggest you contact the Federal Trade Commission, 600 Pennsylvania Avenue, N.W., Washington, D.C. 20580 for information concerning the requirements of this Act. 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