CLA-2-62:RR:NC:WA:355 K84694

Mr. Brian Bernarding
Dick’s Sporting Goods
200 Industry Drive
RIDC Park West
Pittsburgh, PA 15275

RE: The tariff classification of a man’s shirt from Vietnam

Dear Mr. Bernarding:

In your letter dated March 31, 2004, you requested a classification ruling.

You submitted a sample of a men’s upper body garment which you identified as a short sleeved pullover golf jacket, style MGA00028. The pull over garment, made of 100% woven polyester fabric, features short sleeves; a short stand up collar; a partial front opening beginning at the neck and extending down for approximately five inches and which is secured shut with a zipper; a tunneled hemmed bottom with an elasticized drawcord threaded through it; and two side pockets with zippered closures.

The applicable subheading for style MGA00028 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 29.1¢/kg. plus 25.9% ad valorem.

Style MGA00028 falls within textile category designation 640. Based upon international textile trade agreements products of Vietnam are subject to quota and the requirement of a visa.

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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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 the ruling 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 the ruling, contact National Import Specialist Camille R. Ferraro at 646-733-3046.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division