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NY F85868




May 12, 2000

CLA-2-61:RR:NC:TA:N3:356 F85868

CATEGORY: CLASSIFICATION

TARIFF NO.: 6109.90.1013; 6110.30.3030

Ms. Elizabeth McKee
Millenitex
20 Maud Street, 5th Floor
Toronto, Ontario,
Canada M5V 2M5

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

Dear Ms. McKee:

In your letter, dated April 11, 2000, you requested a tariff classification ruling. As requested, your samples will be returned.

Style TS7000D is a men’s tank top constructed from 50 percent cotton, 50 percent polyester, finely knit 1x1 rib fabric. Style TS7000D features oversized armholes; shoulder straps that measure 2 inches in width, a low round front neckline; a rear neckline that reaches below the nape of the neck; a screen printed logo across the center chest; and a straight, hemmed bottom.

Style VE0070D is a vest that is made to men’s specifications. The garment is constructed from 65 percent polyester, 35 percent rayon, finely knit fabric that is napped on the inside and outside surfaces. The fabric measures more than nine stitches per two centimeters counted in the horizontal direction. Style VE0070D features a full front opening with a zippered closure; a stand-up collar; oversized armholes; side seam pockets below the waist; and a straight, hemmed bottom.

Style TS7000D is classified according to General Rule of Interpretation 3(c). At the time of entry, Customs may verify the actual fiber content of Style TS7000D. If the fiber content varies from the weight breakdown indicated in your letter, the HTS classification may differ from the information indicated below. The applicable tariff provision for Style TS7000D will be 6109.90.1013, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of other textile materials: of man-made fibers: men’s or boys: tank tops and singlets: men’s. The rate of duty will be 32.8 percent ad valorem. The applicable subheading for Style VE0070D will be 6110.30.3030, Harmonized Tariff Schedule of the United States, (HTS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: vests, other than sweater vests: men’s or boys’. The duty rate will be 32.9 percent ad valorem.

Style TS7000D falls within textile category designation 638. Style VE0070D falls within textile category designation 659. Based upon international textile trade agreements, products of Canada are not subject to visa requirements or quota restraints.

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 U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.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 this ruling letter or the control number listed 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 212-637-7081.

Sincerely,

Robert B. Swierupski
Director,

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