The tariff classification of garments from China and Taiwan

N278426 September 16, 2016 CLA-2-62:OT:RR:NC:N3:354 CATEGORY: Classification TARIFF NO.: 6212.90.0030; 6110.30.3059 Mr. Andre LaMorgia Cardinal Trade Associates The Curtis Center 601 Walnut Street, 12th Floor Philadelphia, PA 19106 RE: The tariff classification of garments from China and Taiwan Dear Mr. LaMorgia: In your letter dated July 26, 2016, you requested a tariff classification ruling on behalf of your client, Hayabusa Fightwear Inc. Three samples were submitted which you state are intended for use as outerwear. The sample submitted, style M4SCP is a man’s compression long pant constructed from 84% polyester, 16% spandex knit fabric. This tight fitting garment is constructed from various fabric panels and has been designed to support the muscles. The garment features a front gusset panel with an inner pocket in which a cup can be placed. The garment also features flatlock stitching at the seams, an exposed elastic waist band and elastic at the ankle opening. You state that the garment is used to support the muscles in martial arts training and competition. The sample submitted, style M4SCS is a man’s compression shorts constructed from 84% polyester, 16% spandex knit fabric. This tight fitting garment is constructed from various fabric panels and has been designed to support the muscles. The garment features a front gusset panel with an inner pocket in which a cup can be placed in it. The garment also features flatlock stitching at the seams, an exposed elastic waist band and elastic at the leg opening. You state that the garment is used to support the muscles in martial arts training and competition. The sample submitted, style M4SRGLS is a woman’s pullover constructed from 77% polyester, 16% Spandex (Lycra/Elastane) and 7% XT2 knit fabric. The weight of the fabric is 290 grams and has more than nine stitches per two centimeters counted in the direction the stitches were formed. The garment features a crew neckline, pieced front and back panels, pieced long hemmed sleeves, and a hemmed bottom which extends to below the waist. Additional features include overlock stitching throughout the pullover. The applicable subheading for style M4SCP and M4SCS will be 6212.90.0030, Harmonized Tariff Schedule of the United States (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. You suggested classification for style M4SRGLS in subheading 6212.90.0030, Harmonized Tariff Schedule of the United States, (HTSUS). However, the pullover does not support the body and has characteristics common to garments classified in Heading 6110, HTSUS. Consequently, the applicable subheading for style M4SRGLS will be 6110.30.3059, HTSUS, which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles: knitted or crocheted: of man-made fibers: other: other: other: women’s or girl’s: 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 World Wide Web at http://www.usitc.gov/tata/hts/. 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 K. Lenore Calabrese at k.lenore.calabrese@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division