The tariff classification of men’s wearing apparel from Germany, Portugal, Taiwan and Slovakia.

N227834 August 24, 2012 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6105.20.2010; 6203.43.4010; 6212.90.0030; 6217.10.9530 Mr. Farrukh Butt Pfanner Protective Clothing Marktstraße 40 6845 Hohenems Austria RE: The tariff classification of men’s wearing apparel from Germany, Portugal, Taiwan and Slovakia. Dear Mr. Butt: In your letter dated July 18, 2012, you requested a tariff classification ruling. The submitted samples will be returned. Style 104059 is a men’s shirt constructed from 100% polyester, finely knit fabric that measures 17 stitches per linear centimeter counted in the horizontal direction and 25 stitches per linear centimeter counted in the vertical direction. The shirt has a contrasting color, self-fabric stand up collar; a partial front opening with a zippered closure; short, hemmed sleeves; contrasting color inserts along the sides; an embroidered brand name on the collar; and a hemmed bottom with a curved tail. Style 804488 “Outdoor Trouser Gladiator,” is a men’s trouser. The front panels are constructed from 100% polyamide woven fabric and the back panels are constructed from 90% polyamide, 10% elastane stretch woven fabric. Style 804488 features a flat waistband with seven belt loops; elasticized inserts at each side of the waistband; a zippered fly front opening with two metal closures on the waistband; two vertical side entry pockets with zipper closures; a pleated pocket on the left leg with a flap and a hook and loop closure; a patch pocket on the right leg with a flap and a hook and loop closure; a right, rear pocket with a zipper closure; a three-tiered utility pocket on the back of the right leg; a zippered, mesh opening on the back of each leg for ventilation; reinforced overlays on the knees and at the inner ankles; a bottom opening on each knee patch to allow the insertion of a knee pad; detachable zip-off inner cuffs on each leg; and hemmed leg openings with ankle zippers and hook and loop closures. Style 100016 is suspenders of elasticized man-made fibers with adjustable straps approximately 1½ inches wide, metal clips, and can be attached to trousers using the eyelet buttonholes. Style 100043 is suspenders of elasticized man-made fibers with straps approximately 1½ inches wide that can be attached to trousers using a zipper in the back and adjustable hook and loop fasteners in the front. The submitted sample, identified as article number 100018, is a belt constructed of woven 100% polypropylene webbing.  The belt measures approximately 47 inches in length and approximately 1 ¼ inches in width and features a military-style buckle. The applicable subheading for Style 104059 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% ad valorem. The applicable subheading for Style 804488 will be 6203.43.4010, HTSUS, which provides for Men’s or boys’… trousers, . . . and shorts (other than swimwear): Of synthetic fibers: Other: Other: Other: Other: Trousers: Men’s. The rate of duty will be 27.9% ad valorem. The applicable subheading for Styles 100016 and 100043 will be 6212.90.0030, HTSUS, which provides for Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted: Other: Of man-made fibers or man-made fibers and rubber or plastics. The rate of duty will be 6.6% ad valorem. The applicable subheading for article number 100018 will be 6217.10.9530, HTSUS, which provides for "Other made up clothing accessories… other than those of heading 6212: Accessories: Other: Other, Of man-made fibers." The rate of duty will be 14.6% 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/tata/hts/. We note that the submitted items are not marked with acceptable country of origin marking in satisfaction of the marking requirements of 19 U.S.C. 1304 and 19 CFR Part 134. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the United States shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.    As provided in section 134.41 (b), Customs Regulations (19 CFR 134.41 (b)), the country of origin marking is considered conspicuous if the ultimate purchaser in the U.S. is able to find the marking easily and read it without strain. Section 134.1(d), Customs Regulations (19 CFR 134.1(d)) defines the "ultimate purchaser" generally as the last person in the United States who will receive the article in the form in which it is imported. Since the garments are intended for retail sale, the retail customer is considered the ultimate purchaser for the purpose of country of origin marking.  In T.D. 54640(6), Customs determined that country of origin marking appearing on the inside center of the neck of shirts, blouses, coats, sweaters, etc., mid-way between the shoulder seams or in that immediate area, is conspicuous within the meaning of 19 U.S.C. 1304. In T.D. 71-264(3), it was determined that trousers, slacks, jeans and similar wearing apparel must be marked by means of a permanent label affixed in a conspicuous location on the garment, such as the inside of the waistband. Section 134.46, Customs Regulations (19 CFR 134.46), deals with cases in which the words "United States," or "American," the letters "U.S.A.," any variation of such words or letters, or the name of any city or locality in the United States, or the name of any foreign country or locality other than the country or locality in which the article was manufactured or produced, appears on an imported article or its container, and those words, letters or names may mislead or deceive the ultimate purchaser as to the actual country of origin. In such a case, there shall appear, legibly and permanently, in close proximity to such words, letters, or name, and in at least a comparable size, the name of the country of origin preceded by "Made in," Product of," or other words of similar meaning. Textile fiber products imported into the United States must also be labeled in accordance with the Textile Fiber Products Identification Act (15 USC 70 through 70k) and the rules promulgated thereunder by the Federal Trade Commission. We suggest you contact the Federal Trade Commission, Division of Enforcement, 600 Pennsylvania Avenue, N.W., Washington, D.C. 20580 for advice concerning the requirements of this Act. Information may also be obtained at the Federal Trade Commission website, www.ftc.gov. 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 Mary Ryan at (646) 733-3271. Sincerely, Thomas J. Russo Director National Commodity Specialist Division