CLA-2-61:RR:NC:TA:N3:356 G85441
RE: The tariff classification of men’s and boys’ knit garments from Pakistan and the Philippines
Ms. Rosanna Ma
Walter Melville
594 Broadway, Suite 308
New York, NY 10012
Dear Ms. Ma:
In your letter dated December 13, 2000, you requested a tariff classification ruling. As requested, your samples will be returned.
Style 4234 is a men’s garment constructed from 100 percent cotton, finely knit jersey fabric that measures 29 stitches per two centimeters counted in the horizontal direction. Style 4234 is sleeveless and features a full front opening with six button closures; a baseball neckline; and a straight, hemmed bottom.
Style 101 is a boys’ reversible tank top constructed from two layers of 100 percent polyester, finely knit mesh fabric. The two layers of fabric are permanently sewn together at the front and rear necklines and at the armholes. Style 101 features oversized armholes; shoulder straps that measure one and one-half inches in width; a low, round front neckline; a rear neckline that falls below the nape of the neck; and a straight bottom finished with overlock stitching. There is a woven fabric logo sewn to the lower left portion of one side of the front panel and screen printing across the front on each of the reversible sides.
The applicable subheading for Style 4234 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 rate of duty will be 17.8 percent ad valorem.
The applicable subheading for Style 101 will be 6109.90.1025, Harmonized Tariff Schedule of the United States (HTS), which provides for: T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of other textile materials: of man-made fibers: men’s or boys’: tank tops and singlets: boys’. The duty rate will be 32.6 percent ad valorem.
Style 4234 falls within textile category designation 338. Style 101 falls within textile category designation 638. Based upon international textile trade agreements, products of Pakistan and the Philippines 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 listed 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