CLA-2-61:RR:NC:TA:359: I86565
Mr. James Burritt
Global Trade Manager
Ashworth, Inc.
2765 Loker Avenue West
Carlsbad, California 92008
RE: The tariff classification of a man’s garment and a woman’s garment from Hong Kong
Dear Mr. Burritt:
In your letters dated August 26, 2002, and October 1, 2002, you requested a classification ruling. Although you have requested a ruling on three garments according to your letters, you submitted only two samples. Hence, this ruling applies only to those two samples. The samples are returned to you as requested.
Style CW25034 is a woman’s knitted cardigan style garment that is constructed from a three layered, bonded, polyester and polyurethane fabric. The outer layer consists of a 100% polyester tricot knit fabric, the middle layer is a polyurethane stretch film and the inner layer is a 100% polyester knit fabric, that is napped on one side. The cardigan has long, capped sleeves; a full-front opening with a zippered closure; a stand up collar at the neck; two side-entry pockets at the waist; and a small pocket with a zippered closure at the upper end of the left arm. The bottom of the cardigan is finished with capping.
Style CM25039 is a man’s garment constructed from a three layer laminated fabric consisting of an outer layer of 100%polyester, tricot knit fabric, a middle layer of polyurethane film, and an inner layer of 100% polyester, weft knit pile fabric. The garment features a stand up collar; a full-front opening with a zipper closure; long sleeves with covered, elastic cuffs; side seam pockets below the waist; and a straight, hemmed bottom.
In order to classify these garments we have submitted them to the U.S. Customs Laboratory at New York for an analysis of the fabric from which they are made. The laboratory has reported that the laminated fabric is a “bonded fabric composed of a knit unbrushed side and a knit brushed side.” The laboratory has also reported that the “brushed knit side --- has a weft knit pile construction.”
Following Chapter 60, Note 1 (c), Harmonized Tariff Schedule of the United States (HTS) the fabric is not considered a fabric of heading 5903, HTS, because the inner layer of the fabric is of knitted pile construction. Fabric of knitted pile remains classified in heading 6001, HTS, while apparel made from this fabric is classified in the appropriate heading in Chapter 61, HTS. The applicable subheading for the woman’s knitted garment, Style CW25034, will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for “sweaters, pullovers --- and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: other: woman’s”. The applicable heading for the man’s knitted garment, Style CM25039, will be 6110.30,3050, HTS, which provides for “sweaters, pullovers --- and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: other: men’s.” The rate of duty for both the woman’s and the man’s garment will be 32.4% ad valorem in the year 2002, and 32.2% ad valorem in the year 2003.
The woman’s garment falls within textile category designation 639, while the man’s falls within textile category designation 638. Based upon international textile trade agreements products of Hong Kong are subject to quota and the requirement of a visa.
The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.
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 Mike Crowley (women’s knitwear) at 646-733-3049, or National Import Specialist Mary Ryan (men’s knitwear) at 646-733-3271.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division