CLA-2-61:OT:RR:NC:WA:356
Ms. Maristella Iacobello
Phillips-Van Heusen Corporation
200 Madison Avenue
New York, NY 10016
RE: The tariff classification of a men’s knitted garment from China
Dear Ms. Iacobello:
In your letter dated October 15, 2008, you requested a tariff classification ruling. As requested, your sample will be returned.
Style OR8253 is a men’s pullover garment that features a rib knit mitered V-neckline, long sleeves with rib knit cuffs, and a rib knit bottom. The garment is constructed from two different knit fabrics consisting of alternating stripes of 100% cotton jersey knit fabric and 100% linen jersey knit fabric. Both fabrics measure 15 stitches per two centimeters counted in the horizontal direction.
The 100% linen fabric comprises approximately 54% of the visible surface area of the garment and the 100% cotton fabric comprises approximately 46% of the visible surface area of the garment. In accordance with General Rule of Interpretation (GRI) 3(c), as none of the fabrics provide the essential character to the garment, Style OR8253 is classified in the heading which occurs last in numerical order among those which equally merit consideration. Consequently, the applicable subheading for Style OR8253 will be 6110.90.9088, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of other textile materials: other: other: other: men's or boys'. The duty rate is 6% 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 OR8253 falls within textile category designation 838. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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