CLA-2-60:OT:RR:NC:TA:352

Mr. Thomas Tran
ML Kishigo Manufacturing
2901 S. Daimler Street
Santa Ana, CA 92705

RE: The tariff classification of a dyed 100% polyester warp knit open-work fabric and a 100% polyester knit jersey men’s pullover garment from China, Taiwan, Korea or Vietnam.

Dear Mr. Tran:

In your letter dated November 08, 2007 you requested a classification ruling. The submitted samples are being returned as requested.

Two samples accompanied your request for a ruling. The first, designated as item # PMESH, is a dyed warp knit fabric composed of 100% polyester. It is constructed using 75 denier filament polyester yarns. The fabric is characterized by stable open meshes. Weighing approximately 107 g/m2, this product will be imported in 152 centimeter widths.

Item T9110 is a men’s pullover garment constructed from 100% polyester, finely knit jersey fabric that measures 26 stitches per 2 centimeters counted in the horizontal direction. The garment has a rib knit crew neckline; short, hemmed sleeves; a patch pocket on the left chest; large reflective heat seals on the front and back panels; and a straight, hemmed bottom. The applicable subheading for the warp knit fabric designated as item # PMESH will be 6005.32.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for warp knit fabrics (including those made on galloon knitting machines), other than those of headings 6001 to 6004, of synthetic fibers, dyed, open-work fabrics. The duty rate will be 10 percent ad valorem.

The applicable subheading for the pullover garment designated as Item T9110 will be 6110.30.3053, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: men’s or boy’s: other. The rate of duty is 32% 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 provided on World Wide Web at http://www.usitc.gov/tata/hts/.

The warp knit fabric designated as item PMESH falls within textile category 229 while the pullover garment designated as item T9110 falls within textile category 638. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.

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 Alan Tytelman at 646-733-3045.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division