CLA-2-61:RR:NC:TA:N3:356 K85218
Ms. Anna Lynn
Augusta Sportswear
P.O. Box 14939
Augusta, GA 30919-0939
RE: The tariff classification of men’s knit garments from Pakistan, Mauritius and Mozambique.
Dear Ms. Lynn:
In your letter dated May 6, 2004, you requested a tariff classification ruling. As requested, your samples will be returned.
Style 1000 is a men’s sweatshirt constructed from 60 percent cotton, 40 percent polyester, finely knit fabric that is napped on the inside surface. The sweatshirt features a rib knit, crew neckline; long sleeves with rib knit cuffs; and a snug fitting rib knit bottom.
Style 1001 is a men’s sweatshirt constructed from 60 percent cotton, 40 percent polyester, finely knit fabric that is napped on the inside surface. The sweatshirt features a self-fabric hood with a drawstring; long sleeves with rib knit cuffs; a pouch pocket below the waist; and a snug fitting rib knit bottom.
Style 1002 (elastic cuff) is a pair of men’s pants constructed from 60 percent cotton, 40 percent polyester, finely knit fabric that is napped on the inside surface. The pants feature a tunnel elastic waistband with an inside drawstring; and tunnel elastic at the ankles.
Style 1002 (hemmed leg) is a pair of men’s pants constructed from 60 percent cotton, 40 percent polyester, finely knit fabric that is napped on the inside surface. The pants feature a tunnel elastic waistband with an inside drawstring; side seam pockets; and hemmed legs.
The applicable subheading for Styles 1000 and 1001 will be 6110.20.2040,
Harmonized Tariff Schedule of the United States, (HTS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: sweatshirts: men's or boys'. The general rate of duty will be 16.5 percent ad valorem.
The applicable subheading for Styles 1002 (elastic cuff) and 1002 (hemmed legs) will be 6103.42.1020, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s and boys’… trousers, …breeches and shorts (other than swimwear), knitted or crocheted: of cotton: trousers and breeches: men’s. The general rate of duty is 16.1 percent ad valorem.
Styles 1000 and 1001 fall within textile category designation 338. Styles 1002 (elastic cuff) and 1002 (hemmed legs) fall within textile category designation 347. Based upon international textile trade agreements, products of Pakistan are subject to visa requirements and quota restraints.
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.
In your letter, you state that you also intend to import the merchandise from Mozambique and Mauritius. Although you have provided manufacturing information for the garments produced in Mozambique and Mauritius, we are unable to provide information on the dutiable status of the garments from these countries without additional information. Please provide the following:
For all four garments in Class B and Class C, please state the specific African country where the yarns are formed.
For Style 1000 (crew neck sweatshirt) and Style 1001 (hooded sweatshirt), please state specifically where the rib knit fabric (for the neckband, cuffs, triangular insert, and bottom band) as well as the fleeced fabric (for the body and the half-moon) is produced
For Style 1001 (hooded sweatshirt) and Styles 1002 (elastic cuff) and 1002 (hemmed legs), please provide specific information as to the manufacture of the drawstring. State where the braiding is performed, where the tipping is applied, and where the braided drawstring is cut to length. If the drawstring is sent to the factory in rolls, provide the length (in yards) of the rolls of drawstring.
For the pants, Styles 1002 (elastic cuffs) and 1002 (hemmed legs), state the country of origin of the elastic used in the waistband and the ankle cuffs. Provide the dimensions of the rolls of elastic (length and width) and state where the elastic is cut to length prior to assembly.
If possible, provide separate style numbers (prefixes and suffixes are acceptable) for the two pant styles.
If you decide to resubmit your request, please re-submit all of the material that we have returned to you and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, One Penn Plaza, New York, NY 10119, Attn: Binding Rulings Section
Please also include a statement that there are, to your knowledge, no issues on the commodity pending before Customs or any court. Also include a statement as to whether classification advice has been sought from a Customs officer; and if so, from whom, and what advice was rendered, if any.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter 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 this ruling, contact National Import Specialist Mary Ryan at 646-733-3271.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division