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The tariff classification of a men’s shirt from Cambodia
Issued June 29, 2022 by U.S. Customs and Border Protection.
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Copies to clipboardN3 N326711 (June 29, 2022)
Tariff classification
HTS codes: 6113.00.1012
Headings: 6113
Product description
The sample will be retained by our office. Item 100156380MN is a men’s pullover. The front panel is constructed from 100% knit polyester fabric, coated with a cellular plastic that completely obscures the underlying fabric. The back panel and sleeves are constructed from 100% cotton jersey knit fabric. The garment features a crew neckline, short sleeves, a patch pocket on the left chest and a hemmed bottom. Although the garment is of cellular construction, the knit fabric has a function beyond that of mere reinforcement and is used in lieu of a lining. Therefore, the garment is considered to be made of a fabric of heading 5903, Harmonized Tariff Schedule of the United States (HTSUS). Chapter 61, Note 8 states, “Garments which are prima facie, classifiable both in heading 6113 and in other headings of this chapter, excluding heading 6111, are to be classified in heading 6113.” Consequently,
CBP rationale
the applicable subheading for Item 100156380MN will be 6113.00.1012, HTSUS, which provides for “Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Having an outer surface impregnated, coated, covered, or laminated with rubber or plastics material which completely obscures the underlying fabric, Other.
Full text
N326711 June 29, 2022 CLA-2-61:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6113.00.1012 Rebecca Cheung-Tran Macy's Merchandising Group 151 W 34th Street New York, NY 10001 RE: The tariff classification of a men’s shirt from Cambodia Dear Ms. Cheung-Tran: In your letter dated June 20, 2022, you requested a tariff classification ruling. The sample will be retained by our office. Item 100156380MN is a men’s pullover. The front panel is constructed from 100% knit polyester fabric, coated with a cellular plastic that completely obscures the underlying fabric. The back panel and sleeves are constructed from 100% cotton jersey knit fabric. The garment features a crew neckline, short sleeves, a patch pocket on the left chest and a hemmed bottom. Although the garment is of cellular construction, the knit fabric has a function beyond that of mere reinforcement and is used in lieu of a lining. Therefore, the garment is considered to be made of a fabric of heading 5903, Harmonized Tariff Schedule of the United States (HTSUS). Chapter 61, Note 8 states, “Garments which are prima facie, classifiable both in heading 6113 and in other headings of this chapter, excluding heading 6111, are to be classified in heading 6113.” Consequently, the applicable subheading for Item 100156380MN will be 6113.00.1012, HTSUS, which provides for “Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Having an outer surface impregnated, coated, covered, or laminated with rubber or plastics material which completely obscures the underlying fabric, Other.” The rate of duty will be 3.8% 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 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 Rosemarie Hayward via email at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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