CLA-2-61:OT:RR:NC:N3:356
Mr. Arnold Palaganas
ETA Import & Export Ltd.
1 Cross Island Plaza, Suite 304
Jamaica, NY 11422
RE: The tariff classification of men’s knit garments from Pakistan.
Dear Mr. Palaganas:
In your letter dated April 24, 2012, you requested a tariff classification ruling on behalf of your client, M. Hidary & Company. As requested, the samples submitted will be returned.
Style E929692 is a pair of men’s pants constructed from 80% cotton, 20% polyester, finely knit fabric that is napped on the inside surface. Style E929692 features a tunnel elastic waistband with an inside drawstring; side seam pockets; a patch pocket on the left leg with a flap that is secured with a hook and loop closure; a zippered pocket on the right leg; and hemmed leg openings.
Style E957442 is a men’s sweatshirt constructed from 80% cotton, 20% polyester, finely knit fabric that is napped on the inside surface. Style E957442 features a mesh knit fabric lined hood with a drawstring closure; long sleeves with rib knit cuffs; a pouch pocket below the waist; and a rib knit bottom.
Style E989172 is a men’s jacket constructed from 80% cotton, 20% polyester, finely knit fabric that is napped on the inside surface. Style E989172 features a mesh knit fabric lined hood with a drawstring closure; a full front opening with a zippered closure; long sleeves with rib knit cuffs; a vertical zippered pocket on the left sleeve; pouch pockets below the waist; and a close fitting rib knit bottom.
You state that all items have been chemically treated to protect the wearer from the rain and you believe the garments are classifiable in subheading 6113.00, Harmonized Tariff Schedule of the United States (HTSUS). However, there is no plastic visible on any of the garments; therefore, subheading 6113.00, HTSUS, does not apply. In addition, because the garments are of knit construction, classification as water resistant garments is not available.
The applicable subheading for Style E929692 will be 6103.42.1020, HTSUS, which provides for men’s or boys’… trousers, …breeches and shorts (other than swimwear), knitted or crocheted: of cotton: trousers, breeches and shorts: trousers: men’s. The rate of duty is 16.1% ad valorem.
The applicable subheading for Style E957442 will be 6110.20.2040, HTSUS, which provides for: Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: sweatshirts: men's or boys'. The rate of duty is 16.5% ad valorem.
The applicable subheading for Style E989172 will be 6101.20.0010, HTSUS, which provides for: men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers, and similar articles, knitted or crocheted: other than those of heading 6103: of cotton: men’s. The rate of duty is 15.9% 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 the World Wide Web at http://www.usitc.gov/tata/hts/.
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,
Thomas J. Russo
Director
National Commodity Specialist Division