CBP Ruling N326312 — The tariff classification of two upper body garments from China

Tariff classification

Headings: 6110

Product description

As requested, your samples will not be returned. Item 8408599 “Fishnet Shirt Unisex”, is a pullover constructed from 100 percent polyester openwork mesh knit fabric. The outer surface of the pullover’s fabric cannot be counted in the direction the stitches were formed. Chapter 61 Statistical Note 3, noted. The garment features a capped crew neckline, short unfinished sleeves and an unfinished bottom that reaches to below the waist. The sizing on the packaging of item 8408599 indicates up to a size forty-two which includes women’s plus sizing. Additionally, the packaging includes a man and a woman featuring the garment and an international man and woman symbol near the sizing information. The cut of the garment indicates it could be worn by a medium sized man or a plus sized woman. Chapter 61 Note 9, noted. Item 843032 “Blk Fishnet T-shirt” is a pullover constructed from 100 percent openwork mesh knit fabric. The outer surface of the pullover’s fabric cannot be counted in the direction the stitches were formed. Chapter 61 Statistical Note 3, noted. The garment features a capped crew neckline, short unfinished sleeves and an unfinished bottom that reaches to below the waist. The sizing on the package indicates up to a size forty-two. Additionally, the packaging includes a woman featuring the garment and an international symbol for a man and a woman near the sizing information. When put on a women’s size medium form, the cut of the pullover indicates it could be worn by a medium sized woman and/or a medium sized man. Chapter 61 Note 9, noted. Chapter 61 Note 9 states in pertinent part, “… Garments which cannot be identified as either men’s or boys’ garments or as women’s or girls’ garments are to be classified in the headings covering women’s or girls’ garments”. Consequently,

CBP rationale

the applicable subheading for items 8408599 and 843032 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.

Full text

N326312 June 16, 2022 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Mr. Ken Park Amscan Inc. 80 Grasslands Road Elmsford, NY 10523 RE: The tariff classification of two upper body garments from China Dear Mr. Park: In your letter dated May 24, 2022, you requested a tariff classification ruling for two unisex upper body garments. As requested, your samples will not be returned. Item 8408599 “Fishnet Shirt Unisex”, is a pullover constructed from 100 percent polyester openwork mesh knit fabric. The outer surface of the pullover’s fabric cannot be counted in the direction the stitches were formed. Chapter 61 Statistical Note 3, noted. The garment features a capped crew neckline, short unfinished sleeves and an unfinished bottom that reaches to below the waist. The sizing on the packaging of item 8408599 indicates up to a size forty-two which includes women’s plus sizing. Additionally, the packaging includes a man and a woman featuring the garment and an international man and woman symbol near the sizing information. The cut of the garment indicates it could be worn by a medium sized man or a plus sized woman. Chapter 61 Note 9, noted. Item 843032 “Blk Fishnet T-shirt” is a pullover constructed from 100 percent openwork mesh knit fabric. The outer surface of the pullover’s fabric cannot be counted in the direction the stitches were formed. Chapter 61 Statistical Note 3, noted. The garment features a capped crew neckline, short unfinished sleeves and an unfinished bottom that reaches to below the waist. The sizing on the package indicates up to a size forty-two. Additionally, the packaging includes a woman featuring the garment and an international symbol for a man and a woman near the sizing information. When put on a women’s size medium form, the cut of the pullover indicates it could be worn by a medium sized woman and/or a medium sized man. Chapter 61 Note 9, noted. Chapter 61 Note 9 states in pertinent part, “… Garments which cannot be identified as either men’s or boys’ garments or as women’s or girls’ garments are to be classified in the headings covering women’s or girls’ garments”. Consequently, the applicable subheading for items 8408599 and 843032 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 will be 32 percent 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/current. This ruling is being issued under the provisions of Part 177 of the Customs Federal 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 Renée Orsat at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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