Apparel Classification Tom Gould, LCB, CCS A Guide to Classification of Wearing Apparel under the Harmonized Tariff Schedule of the United States TomGouldCust ms Global Trade & Compliance Consulting Apparel Classification By Tom Gould, LCB, CCS (213) 453-0897 [email protected] www.TomGouldCustoms.com © 2013 Tom Gould www.TomGouldCustoms.com Page 1 Introduction Purpose This publication is designed to provide accurate guidance on the importation of wearing apparel into the United States and the classification of wearing apparel according to the Harmonized Tariff Schedule of The United States. It is provided with the understanding that neither Tom Gould nor Tom Gould Customs is rendering Customs, legal or other professional advice. If Customs, legal or other expert professional advice is required, the services of a competent professional Licensed Customs Broker or other customs expert should be sought. How to read the workbook This workbook is designed to be used by individuals while participating in a training program on the classification of wearing apparel provided by Tom Gould and as a resource subsequent to the training. Footnotes Much of the information provided in the workbook is supported by references in footnotes to authoritative material including: • • • • • • Title 19 of the United States Code – 19 U.S.C. – Customs Duties Title 19 of the Code of Federal Regulations – 19 CFR Customs Duties U.S. Customs and Border Protection (CBP) Headquarters Rulings – HQ XXXXXX CBP National Import Specialist Rulings – NY XXXXXX or NY XXXXXXX CBP Informed Compliance Publications The Harmonized Tariff Schedule of the United States – HTSUS For more information or for additional copies of this workbook, contact: Tom Gould (213) 453-0897 [email protected] www.TomGouldCustoms.com This workbook is protected by US copyright laws; unauthorized copying or distribution of this workbook, in any format, is prohibited. No part of this workbook may be reproduced, stored in a retrieval system, or transmitted in any form or by any means, electronic, mechanical, photocopying, recording or otherwise without prior written authorization from Tom Gould Customs Consulting, Inc. Version 3 Page 2 www.TomGouldCustoms.com © 2013 Tom Gould About Tom Gould Tom Gould is the President of Tom Gould Customs, a Global Compliance and Trade Consultancy based in Los Angeles. Tom is a licensed Customs Broker and Certified Customs Specialist, recognized as an authority in the dynamic world of international trade. He is frequently invited to speak to both importers and customs brokers on issues ranging from Customs and International Trade Compliance to Supply Chain Security and Product Safety. Tom’s clients include retailers, importers and exporters of textiles, wearing apparel, footwear, and consumer electronics to name a few. Tom advises and supports both domestic and international companies involved in all areas of international trade, focusing on those companies with a proactive philosophy toward international trade compliance. Tom has developed simple yet compliant procedures for classification, origin determination and the qualification for free trade agreements and special duty reduction programs. Tom has served as a member of CBP’s Trade Support Network, is currently on the Board of Directors of the Foreign Trade Association, and is a member of the Los Angeles Customs Brokers & Freight Forwarders Association and the International Compliance Professionals Association. You can reach Tom Gould at (213) 453-0897 or at [email protected]. © 2013 Tom Gould www.TomGouldCustoms.com Page 3 Table of Contents Introduction ................................................................................................................................ 2 About Tom Gould ....................................................................................................................... 3 Apparel Classification Basics ..................................................................................................... 9 Resources .............................................................................................................................11 The Harmonized Tariff Schedule (HTS) .................................................................................12 Knit vs. Woven ......................................................................................................................13 Linen Tester ..........................................................................................................................14 Gender ..................................................................................................................................15 Age........................................................................................................................................16 Fibers ........................................................................................................................................17 Vegetable Fibers ...................................................................................................................19 Man-Made Fibers (MMF) .......................................................................................................20 Silk, Wool & Animal Hair ........................................................................................................21 “Other” Fibers ........................................................................................................................22 Mixture of 2 or more Fibers....................................................................................................23 Apparel Classification Families – Part I .....................................................................................25 Sweaters ...............................................................................................................................27 Women’s and Girls’ Knit Blouses and Shirts ..........................................................................28 Men’s and Boys’ Knit Shirts ...................................................................................................29 T-Shirts..................................................................................................................................30 Similar to a T-Shirt .................................................................................................................31 Tank Top ...............................................................................................................................32 Similar to a Tank Top ............................................................................................................33 Sweatshirt .............................................................................................................................35 Vests .....................................................................................................................................36 Pullover & Cardigan...............................................................................................................37 Other Knit Tops or “Tops” ......................................................................................................38 “Other … Other” Tops............................................................................................................39 Women’s & Girls’ Woven Blouse or Shirt ...............................................................................41 Women’s & Girls’ Woven Blouses…Excluded from Heading 6206 ........................................42 Men’s and Boys’ Woven Shirts ..............................................................................................44 Men’s and Boys’ Woven Shirts Excluded from Heading 6205................................................46 Pants & Shorts ......................................................................................................................47 Dresses .................................................................................................................................48 © 2013 Tom Gould www.TomGouldCustoms.com Page 5 Jumpers & Divided Dresses ..................................................................................................49 Skirts & Divided Skirts ...........................................................................................................50 Apparel Classification Families – Part II ....................................................................................51 Coats & Jackets ....................................................................................................................53 Jackets vs. Shirt Test ............................................................................................................54 Suits ......................................................................................................................................55 Blazers ..................................................................................................................................56 Ensembles ............................................................................................................................57 Overalls .................................................................................................................................58 Coveralls ...............................................................................................................................59 Sleepwear .............................................................................................................................60 Men’s and Boys’ Sleepwear ..................................................................................................61 Women’s and Girls’ Sleepwear ..............................................................................................62 Bodysuits & Bodyshirts ..........................................................................................................63 Tights ....................................................................................................................................63 Underwear .............................................................................................................................64 Men’s and boys’ underwear garments include: ......................................................................64 Women’s and girls’ underwear garments include: ..................................................................64 Underwear T-shirts, Tank Tops and Thermal Undershirts:.....................................................65 Body Supporting Garments ...................................................................................................66 Men’s or Boys’ Swimwear......................................................................................................67 Women’s or Girls’ Swimwear .................................................................................................68 Skiwear .................................................................................................................................69 Ski or Snowboard Pants ........................................................................................................69 Ski Suits ................................................................................................................................70 Ski Ensembles.......................................................................................................................70 Ski Overalls ...........................................................................................................................70 Track Suits ............................................................................................................................71 Baby ......................................................................................................................................72 Apparel Classification – Advanced Topics.................................................................................73 Classification of Garments Made With Multiple Fabric Components ......................................75 Classification of Garments Made with Metallic Yarn Fabrics ..................................................76 Subject to Restraints .............................................................................................................77 “Rainwear” .............................................................................................................................79 Plastic Rainwear ....................................................................................................................80 Woven Rainwear ...................................................................................................................81 Page 6 www.TomGouldCustoms.com © 2013 Tom Gould Visibly Coated Fabric Garments ............................................................................................83 Stitch Count – Knit Tops ........................................................................................................88 How to determine the stitch count?........................................................................................89 Answer Key ...........................................................................................................................92 Index .....................................................................................................................................94 © 2013 Tom Gould www.TomGouldCustoms.com Page 7 Sweaters Sweaters include a wide variety of loosely knit upper body garments. The main criteria for being classified as a sweater is the loose stitch count or open stitching. Requirements, sweaters: • Cover the upper part of the body. • Extend from the neck to or below the waist. • • • Have 9 or fewer stitches per 2 centimeters measured on the outer surface of the fabric, in the direction in which the stitches are formed (normally horizontal). Provide adequate coverage of the neck shoulder and waist. May not have a lining that provides warmth. Sweaters may include or contain: • Sweater vests may be classified as sweaters. • Sweaters with a full front opening (cardigan) may be classified as sweaters. • Sweaters may have any types of pockets. • Have a hood and any type of collar or no collar. Sweaters are classified in HTSUS 6110. Sweater Halter not adequate coverage Sweater vest classified as a sweater if 9 or fewer stitches per 2 cm © 2013 Tom Gould Cardigan classified as a sweater if 9 or fewer stitches per 2 cm www.TomGouldCustoms.com Page 27