CLA-2-61:OT:RR:NC:N3:356

Ms. Min Xie
Phillips-Van Heusen Corporation
200 Madison Avenue
New York, NY 10016

RE: The tariff classification of men’s knit garments from the Philippines.

Dear Ms. Xie:

In your letter dated June 15, 2011, you requested a tariff classification ruling. As requested, your samples are being returned.

Style 7806094 “Stolar Full Zip Hoodie” is a men’s jacket constructed from 100% cotton, double knit fabric. The garment is fully lined with faux fur high pile knit fabric and has a self-fabric hood lined with faux fur knit fabric, a full front opening with a zippered closure, long sleeves with banded cuffs, an embroidered logo on the left chest, pouch pockets below the waist, and a close fitting banded bottom.

Style 7808084 “Pelham Half Zip” is a men’s sweatshirt constructed from 80% cotton, 20% polyester, finely knit fabric that is napped on the inside surface. Style 7808084 features a rib knit turtleneck collar, a partial front opening with a zippered closure, long sleeves with rib knit cuffs, narrow overlays on the sleeves, embroidered logos on the left sleeve and on the left chest, an appliqué on the left chest, a pouch pocket below the waist, and a rib knit bottom.

Style 7807249 “King Kill Hoodie” is a men’s sweatshirt constructed from 80% cotton, 20% polyester, finely knit fabric that is napped on the inside surface. Style 7807249 has a self-fabric hood with rib knit edging, long sleeves with rib knit cuffs, appliqués on the center chest, a pouch pocket below the waist, and a rib knit bottom.

The applicable subheading for Style 7806094 will be 6101.20.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ overcoats, carcoats, capes, cloaks anoraks (including ski-jackets), windbreakers, and similar articles, knitted or crocheted: other that those of heading 6103: of cotton: men’s. The rate of duty is 15.9% ad valorem.

The applicable subheading for Styles 7808084 and 7807249 will be 6110.20.2040, HTSUS, which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: sweatshirts: men's or boys'. The rate of duty is 16.5% 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 the World Wide Web at http://www.usitc.gov/tata/hts/.

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