CLA-2-61:OT:RR:NC:N3:356
Ms. Sue Lee
Transgate International, LLC
175-01 Rockaway Blvd.
Suite 215
Jamaica, NY 11434
RE: The tariff classification of men’s knit pullovers from Vietnam.
Dear Ms. Lee:
In your letter dated May 21, 2012, you requested a tariff classification ruling on behalf of H.W.I. International Inc. As requested, your samples will be returned.
Style 500103C is a men’s cut and sewn pullover constructed from 67% rayon, 33% silk, reverse jersey, pilled slub fabric that measures 25 stitches per two centimeters counted in the horizontal direction. Style 500103C is sleeveless with over sized armholes and features a round neckline and a straight, hemmed bottom. The neckline and the armholes are finished with rib knit edging.
Style 500206C is a men’s cut and sewn pullover constructed from 67% rayon, 33% silk, reverse jersey, pilled slub fabric that measures 25 stitches per two centimeters counted in the horizontal direction. Style 500206C features a rib knit round neckline; short, hemmed sleeves; and a straight, hemmed bottom.
Style 500207C is a men’s cut and sewn pullover constructed from 67% rayon, 33% silk, reverse jersey, pilled slub fabric that measures 25 stitches per two centimeters counted in the horizontal direction. Style 500207C features a rib knit, U-shaped front neckline; short, hemmed sleeves; and a straight, hemmed bottom.
Style 500305C is a men’s cut and sewn pullover constructed from 67% rayon, 33% silk, reverse jersey pilled slub fabric that measures 25 stitches per two centimeters counted in the horizontal direction. Style 500305C features a rib knit round neckline; long, hemmed sleeves; and a straight, hemmed bottom.
The garments are not classifiable as T-shirts or similar garments in HTS 6109 because of the pilled slub fabric which is a conspicuous non-T-shirt feature. T-shirts may only be constructed from finely knit, plain jersey or plain interlock fabric. Consequently, the applicable subheading for Styles 500103C, 500206C, 500207C and 500305C will be 6110.30.2053, 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: containing 30 percent or more by weight of silk or silk waste: other: men’s or boys’: other. The rate of duty is 6.3% 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 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,
Thomas J. Russo
Director,
National Commodity Specialist Division