CLA-2-61:RR:NC:TA:N5:356 F81183
Mr. Peter Weinrauch
Import Commodity Group, Ltd.
131 East Merrick Road, 2nd Floor
Valley Stream, NY 11580
RE: The tariff classification of men’s knit and woven garments from India
Dear Mr. Weinrauch:
In your letter dated December 17, 1999, you requested a tariff classification ruling on behalf of Check Group LLC. As requested, your samples will be returned.
Item #1 consists of a men’s shirt and a pair of pants. The shirt and pants are constructed from 75% polyester, 25% rayon woven poplin fabric. The shirt has a spread collar; a full front opening with six button closures; lapels with a button and loop closure; a patch pocket on the left chest with an embroidered logo; a half-moon; a hanger loop at the rear neckline; short hemmed sleeves; and a hemmed bottom with side slits. The pants have a tunnel elastic waistband with an outside drawstring; a one-button, covered fly front opening; side seam pockets; a rear, expandable patch pocket with a Velcro-like closure; an expandable patch pocket with Velcro-like closures on the right leg above the knee; and hemmed legs.
Item #2 consists of a men’s shirt and a pair of shorts. The shirt and shorts are constructed from 75% cotton, 15% linen, 10% rayon woven plaid fabric. The shirt has a spread collar; a full front opening with six button closures; lapels with a button and loop closure; a patch pocket on the left chest with an embroidered logo; a 2-ply rear yoke; short, hemmed sleeves; and a hemmed bottom
with side slits. The shorts have a tunnel elastic waistband; a one-button, covered fly front opening; side seam pockets; and a rear patch pocket. You state that you will also import the shirt and shorts in solid colors in an 80% cotton, 20% linen, woven fabric.
Item #5 consists of a Henley style shirt and a pair of shorts. The shirt and shorts will be constructed from 100% cotton, finely knit fabric or 55% rayon, 45% cotton, finely knit fabric. The fabric measures 11 stitches per linear centimeter in the horizontal direction and 18 stitches per linear centimeter in the vertical direction. The shirt has a three button placket; short sleeves with rib cuffs; a half moon; an embroidered logo on the left chest; a woven label on the outer rear neckline; and a hemmed bottom with side slits. The shorts have a tunnel elastic waistband with an outside drawstring; a one-button, covered fly front opening; side seam pockets; a rear patch pocket with a flap and a Velcro-like closure; an embroidered logo on the left leg; and hemmed leg openings.
Item #6 consists of a men’s crew neck pullover and a pair of pants. The pullover and pants will be constructed from 100% cotton, finely knit fabric or 55% rayon, 45% cotton, finely knit fabric. The pullover has short sleeves with rib knit cuffs; a half moon; a large embroidery on the left chest; a large woven label on the left sleeve; and a hemmed bottom with side slits. The pants have a tunnel elastic waistband with an outside drawstring; a one-button, covered fly front opening; side seam pockets; a rear patch pocket with a flap and a Velcro-like closure; and hemmed legs.
Item #7 consists of a men’s crew neck, sleeveless pullover and a pair of shorts. The sleeveless pullover and shorts will be constructed from 100% cotton, finely knit fabric or 55% rayon, 45% cotton, finely knit fabric. The sleeveless pullover has a rib knit crew neckline; hemmed armholes; a half moon; a woven label at the outer rear neckline; a large puff print on the center chest; and a straight, hemmed bottom. The shorts have a tunnel elastic waistband with an outside drawstring; a one-button, covered fly front opening; side seam pockets; a rear patch pocket with a flap and a Velcro-like closure; and hemmed leg openings.
The knit garments have a woven fabric brand name label on the inside or outside front waistband, the inside and/or outside rear neckline, or the left sleeve that states “PHAT FARM Lounge Wear Collection”. All the knit garments, except the pants, also show a “PHAT FARM Classic American Flava” logo that is screen-printed or embroidered on the garments.
The applicable subheading for the 100% cotton, Henley style shirt in Item #5 will be 6105.10.0010, Harmonized Tariff Schedule of the United States, (HTS), which provides for: men’s or boys’ shirts, knitted or crocheted: of cotton: men's. The duty rate will be 20.2% ad valorem.
The applicable subheading for the 55% rayon, 45% cotton, Henley style shirt in Item #5 will be 6105.20.2010, Harmonized Tariff Schedule of the United States, (HTS), which provides for: men’s or boys’ shirts, knitted or crocheted: of man-made fibers: other: men's. The duty rate will be 33% ad valorem.
The applicable subheading for the 100% cotton, sleeveless pullover in Item #7 and the 100% cotton, short sleeve pullover in Item #6 will be 6110.20.2065, Harmonized Tariff Schedule of the United States, (HTS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: other: men's or boys'. The duty rate will be 18.2% ad valorem.
The applicable subheading for the 55% rayon, 45% cotton, sleeveless garment in Item #7 and the 55% rayon, 45% cotton, short sleeve pullover in Item #6 will be 6110.30.3050, Harmonized Tariff Schedule of the United States, (HTS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: men's or boys'. The duty rate will be 32.9% ad valorem.
The applicable subheading for the 100% cotton, knit pants in Item #6 will be 6103.42.1020, Harmonized Tariff Schedule of the United States (HTS), which provides for men's or boys' ... trousers, bib and brace overalls, breeches and shorts (other than swimwear): of cotton: trousers and breeches: men’s. The duty rate will be 16.5% ad valorem.
The applicable subheading for the 55% rayon, 45% cotton, knit pants in Item #6 will will be 6103.43.1520, Harmonized Tariff Schedule of the United States (HTS), which provides for men's or boys' ... trousers, bib and brace overalls, breeches and shorts (other than swimwear): of synthetic fibers: trousers and breeches: men’s. The duty rate will be 28.9% ad valorem.
The applicable subheading for the 100% cotton, knit shorts in Item #7 and Item #5 will be 6103.42.1050, Harmonized Tariff Schedule of the United States (HTS), which provides for men's or boys' ... trousers, bib and brace overalls, breeches and shorts (other than swimwear): of cotton: shorts: men’s. The duty rate will be 16.5% ad valorem.
The applicable subheading for the 55% rayon, 45% cotton, knit shorts in Item #7 and Item #5 will be 6103.43.1550, Harmonized Tariff Schedule of the United States (HTS), which provides for men's or boys' ... trousers, bib and brace overalls, breeches and shorts (other than swimwear): of synthetic fibers: shorts: men’s. The duty rate will be 28.9% ad valorem.
The applicable subheading for the 75% cotton, 15% linen, 10% rayon, woven plaid shirt and the 80% cotton, 20% linen, woven solid color shirt in Item #2 will be 6205.20.2050, Harmonized Tariff Schedule of the United States, (HTS), which provides for: men’s or boys’ shirts: of cotton: other: other: other: other: men's. The duty rate will be 20.2% ad valorem.
The applicable subheading for the 75% polyester, 25% rayon, woven poplin shirt in Item #1 will be 6205.30.2070, Harmonized Tariff Schedule of the United States, (HTS), which provides for: men’s or boys’ shirts: of man-made fibers: other: other: other: men's. The duty rate will be 29.8 cents/kg + 26.5% ad valorem.
The applicable subheading for the 75% cotton, 15% linen, 10% rayon, woven plaid shorts and the 80% cotton, 20% linen, woven solid color shorts in Item #2 will be 6203.42.4050, Harmonized Tariff Schedule of the United States (HTS), which provides for men's or boys' ... trousers, bib and brace overalls, breeches and shorts (other than swimwear): of cotton: other: other: shorts: men’s. The duty rate will be 17% ad valorem.
The applicable subheading for the 75% polyester, 25% rayon, woven poplin pants in Item #1 will be 6203.43.4010, Harmonized Tariff Schedule of the United States (HTS), which provides for men's or boys' ... trousers, bib and brace overalls, breeches and shorts (other than swimwear): of synthetic fibers: other: other: other: other: trousers and breeches: men’s. The duty rate will be 28.6% ad valorem.
Garments classified in subheadings 6105.10.0010 and 6110.20.2065, HTS, fall within textile category designation 338. Garments classified in subheadings 6105.20.2010 and 6110.30.3050, HTS, fall within textile category designation 638. Garments classified in subheadings 6103.42.1020, 6103.42.1050 and 6203.42.4050, HTS, fall within textile category designation 347. Garments classified in 6103.43.1520, 6103.43.1550 and 6203.43.4010, HTS, fall within textile category designation 647. Garments classified in 6205.20.2050, HTS, fall within textile category designation 340. Garments classified in 6205.30.2070, HTS, fall within textile category designation 640. Based upon international textile trade agreements, products of India are subject to visa requirements and quota restraints.
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 U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.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 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 212-637-7081.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division