CLA-2-61:OT:RR:NC:WA:356
Mr. Paul D. Killea
ABX Logistics (USA) Inc.
7651 Esters Boulevard, Suite 210
Irving, TX 75063
RE: The tariff classification of men’s and women’s knit garments from Jordan, Taiwan, Vietnam and Cambodia.
Dear Mr. Killea:
In a letter dated November 11, 2008, you requested a tariff classification ruling on behalf of Hartwell Industries, Inc. Your response was delayed due to laboratory analysis during which the samples were destroyed.
Style 850 is a men’s shirt constructed from finely knit fabric that measures 16 stitches per linear centimeter counted in the horizontal direction and 17 stitches per linear centimeter counted in the vertical direction. Style 850 has a rib knit spread collar; a partial front opening with three button closures; short, hemmed sleeves; a half-moon at the rear neckline; and a straight, hemmed bottom with side slits.
Style 855 is a women’s pullover garment constructed from finely knit fabric that measures more than 9 stitches per 2 centimeters counted in the direction in which the stitches were formed. Style 855 has a rib knit spread collar; a slit front neckline; short, hemmed sleeves; a half-moon at the rear neckline; and a straight, hemmed bottom with side slits.
Although you state that the fiber content of Styles 850 and 855 is 50% polyester, 50% polyester from bamboo charcoal, laboratory analysis has determined that the fiber content is 100% polyester and has found no carbon/charcoal fiber in the sample. Consequently, the applicable subheading for Style 850 will be 6105.20.2010, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: men’s or boys’ shirts: of man-made fibers: other: men’s. The rate of duty is 32% ad valorem.
The applicable subheading for Style 855 will be 6110.30.3059, 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: other: women’s or girls’: other. The rate of duty is 32% ad valorem.
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 Mary Ryan at 646-733-3271.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division