The tariff classification of men’s and women’s knit upper body garments from Malaysia and Peru

N328150 October 13, 2022 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6109.10.0027; 6110.30.3053; 6106.20.2010 Ms. Angie McDaniel Southern Tide, LLC 555 S. Victory Drive Lyons, GA 30436 RE: The tariff classification of men’s and women’s knit upper body garments from Malaysia and Peru Dear Ms. McDaniel: In your letter dated September 14, 2022, you requested a tariff classification ruling. Your samples are being returned. Style 8484 is a men’s cut and sewn upper body garment constructed from 100% cotton, finely knit jersey fabric. The fabric measures 29 stitches per two centimeters counted in the direction the stitches were formed. The garment is similar to a T-shirt and features a rib knit crew neckline, long sleeves with rib knit cuffs, a patch pocket with a small screen print logo on the left chest, a large screen print logo on the back panel, and a straight, hemmed bottom. Style 8992 is a men’s cut and sewn pullover constructed from 92% polyester, 8% spandex, finely knit fabric that measures 41 stitches per two centimeters in the direction the stitches were formed. The garment features a crew neckline, a small screen print logo on the left chest, long, hemmed sleeves, a large screen print logo on the back panel, and a straight, hemmed bottom. Style 8993 is a men’s cut and sewn pullover constructed from 100% polyester knit fabric that measures 29 stitches per two centimeters in the direction the stitches were formed. The garment features a crew neckline, a small screen print logo on the left chest, long, hemmed sleeves, a large screen print logo on the back panel, and a straight, hemmed bottom. Style 8862 is a women’s blouse constructed from 92% polyester, 8% spandex, finely knit jersey fabric. The fabric measures at least 10 or more stitches per linear centimeter measured in both directions. The loose-fitting garment extends from the shoulders to below the waist and features a crew neckline, long, hemmed, raglan sleeves, a logo on the bottom left sleeve, and a straight, hemmed bottom. You suggest classification of Style 8862 qualifies as a garment in heading 6110, Harmonized Tariff Schedule of the United States (HTSUS); however, the garment has characteristics common to garments classified under heading 6106. Based on the garment’s appearance, as well as the definition and in accordance with the reasoning set forth in Headquarters Rulings HQ H325360 and HQ H324935, we find that the garment is a loose-fitting blouse of heading 6106, HTSUS. The applicable subheading for Style 8484 will be 6109.10.0027, HTSUS, which provides for: T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of cotton: Men’s or boys’: Other. The rate of duty will be 16.5% ad valorem. The applicable subheading for Styles 8992 and 8993 will be 6110.30.3053, 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% ad valorem. The applicable subheading for Style 8862 will be 6106.20.2010, HTSUS, which provides for: Women’s or girls’ blouses and shirts, knitted or crocheted: Of man-made fibers: Other: Women’s. The duty rate 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 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 men’s garments, please contact National Import Specialist Maryalice Nowak at maryalice.nowak@cbp.dhs.gov. For questions regarding the women’s garment, please contact National Import Specialist Antoinette Peek-Williams at antoinette.peek-williams@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division