CLA-2-61:RR:NC:TA:N3:356 M80934
Ms. Pilar Dorfman
E. Besler & Company
115 Martin Lane
Elk Groove Village, IL 60007-1309
RE: The tariff classification of a men’s knit football jersey from China.
Dear Ms. Dorfman:
In your letter dated February 21, 2006, you requested a tariff classification ruling on behalf of Riddell Incorporated. As requested, your samples will be returned.
Style GJ1033 is a men’s football jersey that is constructed from 100% polyester, finely knit mesh and dazzle fabrics. The garment features a rib knit, cross-over V-neckline; short sleeves with tunnel elastic cuffs; a woven fabric label sewn to the lower left front panel; screen printing on the front and back panels; and a straight, hemmed bottom.
You state that the garment will be made in China and the finished garment will be sent to Mexico for screen printing before importation into the United States. The country of origin of the jersey remains China.
The applicable subheading for Style GJ1033 will be 6110.30.3053, Harmonized Tariff Schedule of the United States, (HTSUS), 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’: other. The rate of duty is 32% ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
Style GJ1033 falls within textile category designation 638. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel at otexa.ita.doc.gov.
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 646-733-3271.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division