CLA-2-61:RR:NC:TA:N3:356 D87173
Mr. David Murphy
Grunfeld, Desiderio, Lebowitz & Silverman LLP.
245 Park Avenue, 33rd Floor
New York, NY 10167-3397
Re: The tariff classification of men's knit garments from Korea.
Dear Mr. Murphy:
In your letter dated January 18, 1999, you requested a tariff classification ruling on behalf of American Eagle Outfitters Inc./Value City Imports. As requested, your samples will be returned.
Style 9429 is a men’s vest constructed from 100 percent polyester, finely knit fabric which is napped on the inside and outside surfaces. The fabric measures more than nine stitches per two centimeters counted in the horizontal direction. Style 9429 is sleeveless and features oversized armholes; a full front opening with a zipper closure; a self-fabric convertible collar with an underside of 100 percent nylon woven fabric; two zippered slant pockets below the waist; an embroidered logo on the left chest; and a straight bottom finished with knit fabric capping. There are 100 percent nylon, woven fabric overlays on the rear yoke, the shoulders, and over the side seams.
Style 9412-10 is a men’s hooded pullover garment constructed from 100 percent polyester, finely knit fabric which is napped on the inside and outside surfaces. The fabric measures more than nine stitches per two centimeters counted in the horizontal direction. Style 9412-10 features a self fabric hood with a drawcord; a partial front opening with a zipper closure; long sleeves with knit fabric capping at the cuffs; a pouch pocket below the waist; an embroidered logo on the left chest; and a straight bottom with an elastic drawcord. There are 100 percent nylon, woven fabric overlays on the rear yoke; the front placket; the outside of the hood; the bottom capping; and on the lower, outer portion of each sleeve below the elbow.
Style 9415-10 is a men’s pullover garment constructed from 100 percent polyester, finely knit fabric which is napped on the inside and outside surfaces. The fabric measures more than nine stitches per two centimeters counted in the horizontal direction. Style 9415-10 features a partial front opening with a zipper closure; a concealed hood with a drawcord; long sleeves with knit fabric capping at the cuffs; two zippered slant pockets below the waist; an embroidered logo on the left chest; and a straight bottom with an elastic drawcord. There are 100 percent nylon, woven fabric overlays on the rear yoke; the front placket; the underside of the collar; the bottom capping; and on the lower, outer portion of each sleeve below the elbow.
The applicable subheading for Style 9429 will be 6110.30.3030, 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: vests, other than sweater vests: men’s or boys’. The rate of duty will be 33.1 percent ad valorem
The applicable subheading for Styles 9412-10 and 9415-10 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: men’s or boys’. The rate of duty will be 33.1 percent ad valorem.
Style 9429 falls within textile category designation 659. Styles 9412-10 and 9415-10 fall within textile category designation 638. Based upon international textile trade agreements, products of Korea are subject to a visa requirement 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 subject 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 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 attached to 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