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, which was received by this office on November 19, 2008, you requested a tariff classification ruling. As requested, your sample will be returned.
Style OR8273 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 three different knit fabrics. The sleeves are constructed from 100% cotton, reverse jersey knit fabric that measures 9 stitches per two centimeters counted in the horizontal direction. The front and back panels are constructed from horizontal stripes of 100% cotton, jersey knit fabric and 100% linen, reverse jersey knit fabric. Both fabrics measure 10 stitches per 2 centimeters counted in the horizontal direction.
The sleeves comprise approximately 40% of the visible surface area of the garment, the linen stripes comprise approximately 31% of the visible surface area of the garment and the cotton stripes comprise approximately 29% 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 OR8273 is classified in the heading which occurs last in numerical order among those which equally merit consideration. Consequently, the applicable subheading for Style OR8273 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 OR8273 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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