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N2794352016-10-21New YorkClassification

The tariff classification of a woman’s knit top, pants, shorts and a men’s knit top from China

U.S. Customs and Border Protection · CROSS Database · 4 HTS codes referenced

Summary

The tariff classification of a woman’s knit top, pants, shorts and a men’s knit top from China

Ruling Text

N279435 October 21, 2016 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6104.63.2006, 6104.63.2030, 6110.30.3053, 6110.30.3059 Ms. Tina Walker Foot Locker Retail, Inc. 3543 Simpson Ferry Road Camp Hill, Pennsylvania 17011 RE: The tariff classification of a woman’s knit top, pants, shorts and a men’s knit top from China Dear Ms. Walker: In your letter dated August 30, 2016, you requested a tariff classification ruling. The samples will be returned to you, as requested. Style 8108198 “Eastbay Women’s Tech Running Compression Capri Pant”, is a pair of capri-length pants composed of 80 percent polyester and 20 percent spandex jersey knit fabric. The pull-on pants extend from the waist to the calf and feature a 1inch wide elasticized waistband, a small heat seal logo on upper left just below the waistband, a front inside drawstring closure, mesh panels down the sides of both legs from waist to the calf, refective bars at the top and bottom sides of both legs and under the back pocket, and hemmed leg openings. Style 8108193 “Eastbay Team Women’s 3” Compression Track Short”, is a pair of shorts composed of 80 percent polyester and 20 percent spandex jersey knit fabric. The tight-fitting garment features a 1½ inch wide elasticized waistband, a small heat seal logo on upper left just below the waistband, a front inside drawstring closure, and hemmed leg openings. The pull-on shorts extend from the waist to the upper thigh area. Style 8116909 “Eastbay Evapor™ Men’s Half Sleeve Compression Top”, is a men’s cut and sewn pullover composed of 84 percent polyester, 16 percent spandex, finely knit fabric that measures 35 stitches per two centimeters counted in the horizontal direction.  Style 8116909 is of pieced construction and has a self-fabric crew neckline with a double neckband; three-quarter length, hemmed sleeves; flatlock stitching at the seams; a heat seal logo located at the bottom left side; and a straight, hemmed bottom. Style 8116891 is a woman’s pullover composed of 84 percent polyester and 16 percent spandex knit fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The pullover features a V-shaped front neckline, a high rear neckline, short hemmed sleeves with an “Eastbay” heat seal on the lower front panel, and a hemmed bottom. The garment extends to below the waist. In your letter, you suggest classification of styles 8108198, 8108193, 8116909, and 8116891 as body supporting garmentss under subheading 6212.90.0030 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.” We do not agree. You refer to these garments as compression garments with moisture-management fabric and state that they are designed to decrease friction and chafing and to support muscles during vigorous activity.  You have submitted marketing materials showing that the styles are marketed under a compression wear category. We do not believe the garments offer enough compression to be classified under this provision.  The garments are stretchy and will fit snugly against the body if purchased in a small enough size; however they lack additional features commonly associated with compression wear, such as two-ply fabric panels in specific areas of the garment to simulate the taping of muscles and joints.  We believe they are simply worn as active wear garments. Consequently, the applicable subheading for style 8108198 will be 6104.63.2006, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for “Trousers ¦knitted or crocheted: Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other: Trousers and breeches: Women’s: Containing 5 percent or more by weight of elastomeric yarn or rubber thread.” The duty rate will be 28.2 percent ad valorem. The applicable subheading for style 8108193 will be 6104.63.2030, (HTSUS), which provides for “Women’s or girls’suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches an shorts (other than swimwear) knitted or crocheted: Of synthetic fibers: Other: Other, Shorts: Women’s.” The rate of duty will be 28.2 percent ad valorem. The applicable subheading for style 8116909 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. The applicable subheading for style 8116891 will be 6110.30.3059, (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con.): of man-made fibers: other: other: other: Women’s or girls’: other. The duty rate will be 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 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 Antoinette Peek-Williams via email at Antoinette.Peek-Williams@cbp.dhs.gov. Sincerely, Steven Mack Director National Commodity Specialist Division