The tariff classification of a men’s hooded pullover from Taiwan

N327601 August 31, 2022 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6110.30.3053 Mr. Laurent Periou LoMaglia LLC 25 Shaver Hill Road Andes, NY 13731 RE: The tariff classification of a men’s hooded pullover from Taiwan Dear Mr. Periou: In your letter dated August 11, 2022, you requested a tariff classification ruling on behalf of your client, Player2 LLC. Your sample will be returned. The submitted sample, Style MK100103 “Long Sleeve Hoodie,” is a men’s cut and sewn pullover constructed of 60 percent rayon, 34 percent nylon, and 6 percent spandex knit fabric. The fabric measures 37 stitches per two centimeters counted in the direction the stitches were formed. The garment features a two-ply constructed self-fabric hood, long sleeves with self-fabric cuffs, a heat seal logo on the top left sleeve, two front side entry pockets, and a self-fabric bottom band. The applicable subheading for Style MK100103 will be 6110.30.3053, 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: Other: Men’s or boys’: Other. The rate of duty will be 32 percent ad valorem. Style MK100103 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.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. Finally, the submitted sample is not 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