CLA-2-61:RR:NC:TA:354 K87946
Ms. Leola McDonald
ATE Logistics, Inc.
855 South 192nd, Suite 900
SeaTac, Washington 98148
RE: The tariff classification of men’s apparel from China.
Dear Ms. McDonald:
In your letter dated July 15, 2004, you requested a classification ruling on behalf of The OTE Group, Inc. The provided samples will be returned as per your request.
Two garments have been submitted which you state are made of 55% soy and 45% silk knitted fabric. For the purposes of this ruling, we are assuming that what you call soy is actually an artificial fiber which is derived from soybeans. Style 85642 is a men’s long underpants featuring flatlock seam construction, a fabric covered elastic waistband measuring approximately 1-1/4 inches, an open fly front and ribbed knit cuffs at the ankles. Men’s man-made fiber underpants are provided for under HTS, 6107.12.0010, therefore, your suggestion for classification under HTS, 6107.19.9000 is not applicable.
Style 85644 is a men’s long sleeve thermal undershirt featuring flatlock seam construction, a ribbed knit crew neckline, ribbed knit cuffs at the arm openings, and a hemmed bottom with a slightly longer back tail. Men’s man-made fiber thermal undershirts are provided for under HTS, 6109.90.1047, therefore, your suggestion for classification under HTS, 6110.30.2050 or 6109.90.8010 is not applicable.
The applicable subheading for Style 85642 will be 6107.12.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for men's or boys' underpants ... knitted or crocheted: of man-made fibers, men's. The rate of duty will be 14.9 percent ad valorem.
The applicable subheading for Style 85644 will be 6109.90.1047, HTS, which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of other textile materials: of man-made fibers . . . men's or boys': thermal undershirts. The duty rate will be 32 percent ad valorem.
Both garments fall within textile category designation 652. Based upon international textile trade agreements products of China 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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 Brian Burtnik at 646-733-3054.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division