CLA-2-61:S:N:N3-I:356 862347
TARIFF NOS.: 6110.30.3050; 6205.30.2070
Mr. Steven M. Kott
Kmart Fashions
7373 West Side Avenue
North Bergen, N.J. 07047
RE: The tariff classification of a man's knit pullover and woven
shirt from Taiwan.
Dear Mr. Kott:
In your letter dated April 9, 1991, you requested a tariff
classification ruling.
Style No. 6917E is a man's short sleeved pullover garment
which is constructed from 65 percent polyester, 35 percent cotton,
finely knit and woven fabrics. The knit portions of the garment
consist of a rib knit spread collar; the entire back panel; the short
sleeves; the rib knit cuffs; and a sewn on rib knit bottom. The
woven portions of the garment consist of a five and three-quarter
inch wide insert across the front chest; a patch pocket with a
button closure; and a partial front opening with a placket and four
button closures. The essential character of the garment is imparted
by the knit portions.
Style No. 6917F is man's short sleeved shirt which is
constructed from 65 percent polyester, 35 percent cotton, finely
knit and woven fabrics. The woven portions of the garment consist
of a partial front opening with a placket and four button closures;
two inserts, each five inches wide, extending vertically on the
front panel; an inset pocket with a button closure; the short
sleeves; and the entire back panel. The knit portions of the
garment consist of the rib knit spread collar; a two and one-half
inch wide insert on each shoulder extending to the sleeve cuff; a
center strip and two strips at each side seam on the front panel;
the rib knit cuffs; and the sewn on rib knit bottom. The essential
character of the garment is imparted by the woven portions.
As requested, your samples will be returned.
The applicable subheading for Style No. 6917E 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: other: other: men's or boys.'
The duty rate will be 34.2 percent ad valorem.
The applicable subheading for Style No. 6917F 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: other: men's. The duty rate will be 30.9
cents per kilogram plus 27.5 percent ad valorem.
Style No. 6917E falls within textile category designation 638
and Style No. 6917F falls within textile category designation 640.
Based upon international textile trade agreements, products of
Taiwan are subject to visa requirements and quota restraints.
The designated textile and apparel category may be
subdivided into parts. If so, visa and quota requirements applicable
to the subject merchandise may be affected. Since part categories
are the result of international bilateral agreements which are sub-
ject to frequent renegotiations and changes, to obtain the most
current information available, we suggest that you check, close to
the time of shipment, the Status Report On Current Import Quotas
(Restraint Levels), an internal issuance of the U.S. Customs
Service, which is available for inspection at your local Customs
office.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have already been filed, this ruling should be brought to
the attention of the Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport