The tariff classification of a men’s knit garment from Portugal.

N227840 August 24, 2012 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6110.30.3053 Mr. Farrukh Butt Pfanner Protective Clothing Marktstraße 40 6845 Hohenems Austria RE: The tariff classification of a men’s knit garment from Portugal. Dear Mr. Butt: In your letter dated July 18, 2012, you requested a tariff classification ruling. The submitted sample will be returned. Style 102056 is a men’s cut and sewn garment constructed from 50% polyester, 40% nylon, 10% spandex finely knit fabric that is napped on the inside surface. Style 102056 features a self-fabric stand-up collar; a full front opening with a zippered closure; long, hemmed, raglan sleeves; a side entry pocket with a vertical zipper on the left chest; an embroidered brand name on the right chest and at the rear neckline; two zippered slant pockets below the waist; and a straight, hemmed bottom. The hemmed bottom and sleeves do not provide sufficient protection against the elements as required for classification as a jacket in heading 6101. Because of the cut and styling features, we do not believe the garment is designed for wear over the skin or underwear as a shirt of heading 6105. Rather, we believe that the garment is designed for wear over another garment in the manner of a sweater or similar garment of heading 6110. Consequently, the applicable subheading for Style 102056 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: men’s or boys’: other. The rate of duty is 32% 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 garment is 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 United States 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 United States 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 garment is 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 mid-way between the shoulder seams or in that immediate area, is conspicuous within the meaning of 19 U.S.C. 1304. 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